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New Swiss Bankers Association (SBA) guidelines on the identification of discretionary beneficiaries of trusts and foundations

December 2016
Poskriakov, F. / Rüdisühli, H.

The Swiss Bankers Association (SBA) issued a revised version of the "Commentary on the Swiss banks' code of conduct with regard to the exercise of due diligence" (CDB16 Commentary). The new version of the CDB16 Commentary introduces, amongst other clarifications and comments, a set of new guidance in relation to the establishment of Form T or Form S by Swiss banks and the identification of discretionary classes of beneficiaries of trusts and foundations.

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