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Switzerland: New Exceptions to Bank Secrecy Laws Aimed at Money Laundering and Organized Crime

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Switzerland: New Exceptions to Bank Secrecy Laws Aimed at Money Laundering and Organized Crime Case Western Reserve Journal of International Law Volume 27 Issue 2 Article 4 1995 Switzerland: New Exceptions to Bank Secrecy Laws Aimed at Money Laundering and Organized Crime Michele Moser Follow this and additional works at: https://scholarlycommons.law.case.edu/jil Part of the International Law Commons Recommended Citation Michele Moser, Switzerland: New Exceptions to Bank Secrecy Laws Aimed at Money Laundering and Organized Crime, 27 Case W. Res. J. Int'l L. 321 (1995) Available at: https://scholarlycommons.law.case.edu/jil/vol27/iss2/4 This Note is brought to you for free and open access by the Student Journals at Case Western Reserve University School of Law Scholarly Commons. It has been accepted for inclusion in Case Western Reserve Journal of International Law by an authorized administrator of Case Western Reserve University School of Law Scholarly Commons. SWITZERLAND: NEW EXCEPTIONS TO BANK SECRECY LAWS AIMED AT MONEY LAUNDERING AND ORGANIZED CRIME MichaIe Moser I. IhnRODUCTION Swiss banking secrecy has protected victims of persecution for over three centuries. First created to protect Huguenots fleeing France,' Swiss banking secrecy was maintained during World War II to protect the identity of refugees from Nazi persecution.2 More recently, however, money laundering and organized crime have subverted this underlying, noble purpose of Swiss banking secrecy. In order to meet the challenge presented by the sheltering of criminal activity, Switzerland must recon- sider its renowned commitment to absolute banking secrecy. An amend- ment to Article 305' of the Swiss Penal Code,3 recently adopted by the Swiss parliament, maintains the basic principle of banking secrecy while tailoring appropriate exceptions aimed at criminal banking activity. As a result, the new law appeases international pressure on Switzerland to relax its banking secrecy laws, eliminates conflicts currently existing in Swiss law concerning banking secrecy, and provides an increased deterrent to money laundering. However, success in curbing money laundering merely by its enactment is unlikely. The Swiss bankers' willingness to avail themselves of the new law will be the determinative factor. Critics have labelled Switzerland as the money laundering center of the world.4 One critic blames the Swiss banking system for the reputation J.D. Candidate, Case Western Reserve University School of Law (1995). DENNIS CAMPBELL, INTERNATIONAL BANK SECRECY 663-99 (1992); COORDINAT- ING COMMITTEE FOR THE PRESENCE OF SwrIzERLAND ABROAD, SWITZERLAND AN INSME Vmw: POLrICS, ECONOMY, CULTURE, SOCIETY, NATURE 132 (1992) [hereinafter PRESENCE OF SWrrZERLAND]. 2 PRESENCE OF SWrIZERLAND, supra note 1, at 133. 3 Message concernant la modification du code pinal Suisse et du code penal militaire [Message Concerning the Modification of the Swiss Penal Code and of the Military Penal Code], 19 FMILLE F)DERALE, 145e ann e Vol. III (June 30, 1993) (translated by author) [hereinafter Message]. This document is the product of an in- depth study of money-laundering and organized crime in Switzerland conducted by an Expert Committee. The document contains the new law itself, empirical findings, and an examination of the history of the problem. The Expert Committee met during the Pre-Parliamentary stage. See discussion infra Section VI.A.1. See also PENAL CODE art. 3051" Marginal Note and Para. 2 (Switz.). " In 1988 the reputation of the Swiss financial market had become so bad that 322 CASE W. RES. J. INTL L. [Vol. 27:321 Switzerland obtained as the country where money laundering is so efficient that laundering there guarantees "a whiter wash."5 Since the 1970s, Swiss banking officials have attempted to prevent the image of the Swiss financial market from being tarnished.6 Despite legislative initia- tives during the 1980s and early 1990s,7 the Swiss financial market is still struggling to regain its integrity. To this end, the Swiss Federal Council proposed the new law which is designed to change the nature of Swiss banking secrecy, from a disposition that shields criminals, back to its original nature, which was to protect only law-abiding persons. This Note argues that the new law provides a mechanism to curb money laundering and organized crime, appeases international pressure, and eliminates conflicts created by prior agreements and legislation by provid- ing Swiss financiers the opportunity to report criminally suspicious fi- nancial activities. Additionally, the new law helps to reestablish the Swiss financial market's integrity internationally and prevents money laundering activities from further tarnishing it. This Note first examines the background of Swiss banking secrecy; its distinctive features and its legal sources! Then the Note examines several factors that created a need for amending Swiss banking secrecy, including money laundering activities,' international pressure to make banking secrecy less of an absolute right, 0 and previous agreements and legislation which created conflicts in Swiss law." Switzerland and the international community have made many previous attempts at changing Swiss banking secrecy. These attempts include: several international treaties, 2 agreements within the Swiss banking community, 3 and Swiss penal law. 4 Each of these attempts at change have either been ineffec- finance officials of many foreign countries dealt with Switzerland as an under-regulated "off-shore" center. The United States and Australia are examples. Mark Pieth, Zur Einfiihrung: Geldwdscherei und ihre Bekiimpfung in der Schweiz, in BEKAMPFUNG DER GELDWASCHEREI: MODELLFALL SCHWEIZ? [INTRODUCTION: MONEY LAUNDERING AND THE COMBAT AGAINST IT IN SwrrzERLAND] 1, 26 (Mark Pieth ed., 1992). ' See generally JEAN ZIEGLER, DIE SCHWEIZ WASCHT WEISSER [TrHE Swiss WASH IT WHITER] (1990) (Jean Ziegler is a Swiss Professor of Sociology at the University of Geneva). 6 See discussion infra Section V.B. See discussion infra Section V.A-C. 8 See discussion infra Sections II, Ill. 9 See discussion infra Section IV.A. 10 See discussion infra Section IV.C. See discussion infra Section IV.D. 12 See discussion infra Section V.A. '3 See discussion infra Section V.B. "4 See discussion infra Section V.C. 1995] SWITZERLAND EXCEPTIONS TO BANK SECRECY LAWS 323 five or have created conflicts in Swiss law. This Note then discusses the new law,'5 its legislative history, 6 and its terms 7 and demonstrates how the new law can solve the problems now created by Swiss banking secrecy. Finally, this Note argues that the strengths of the Swiss banking system support this Note's conclusion that the new law is not likely to have any negative effects on Swiss banking. II. BACKGROUND ON SwIss BANKING SECRECY Bank secrecy in Switzerland derives from the principle of personal privacy and reflects the value placed by Switzerland on individual eco- nomic liberties.'8 Swiss law does not specifically define Swiss banking secrecy, but according to legal custom its definition is "a banker's professional obligation to keep in strictest confidence, all business and affairs related to the financial and personal circumstances of clients and some third parties to the extent that knowledge of such matters is ac- quired in the course of business."' 9 A special feature of Swiss banking secrecy is that a violation is subject to criminal prosecution. Although violations of professional secrecy are prosecuted only upon the express request of the injured party, the courts may prosecute a breach of banking secrecy on their own initiative.2' Because of its strict banking secrecy law Switzerland is frequently referred to as a money-haven. 2 However, many other coun- tries are internationally renowned as money-havens along with Swit- zerland. For example, the banks in Luxembourg and the Caymen Islands hold large amounts of foreign deposits.' Austria and the Principality of Liechtenstein have stringent bank secrecy laws similar to those in Swit- ,S See discussion infra Section VI. ,6 See discussion infra Section VI.A. ,7 See discussion infra Section VI.B. S Personal privacy is as important in Switzerland as first Amendment rights are in the United States. NICHoLAs L. DEAK & JOANNE CELUSAK, INTERNATIONAL BANKING 230 (1984); Olivier Dunant & Michele Wassmer, Swiss Bank Secrecy: Its Limits Under Swiss and InternationalLaw, 20 CASE W. RES. J. INT'L L. 541 (1988). " CAMPBELL, supra note 1, at 668. FEDERAL BANKING LAW art. 47 (Switz.) [hereinafter FBL]; CAMPBELL, supra note 1, at 669. 21 FBL art. 47(4); CAMPBELL, supra note 1, at 669. " Switzerland's strict secrecy laws and conservative taxing system have contributed to its reputation as a money-haven. Fletcher N. Baldwin & Robert J. Munro, Switzer- land, in MONEY LAUNDERING, AssEr FoRFEITURE AND INTERNATIONAL FINANCIAL CRIMEs 1, 3 (1993). 2 Id. CASE W. RES. J. INTL L. [Vol. 27:321 zerland.24 m. THE SOURCES OF SWISS BANKING AND OTHER FINANCIAL SECRECY Swiss banking secrecy derives from a diverse number of authoritative legal sources: the Penal Code, the Banking Code, the Swiss Constitution, the Civil Code, and the Code of Obligations. The Banking Code is the one source that is most frequently specifically referred to in relation to banking secrecy, the other legal authorities relate to professional secrecy in general. The sources are characterized as criminal and civil liability sources for the financier. A. Criminal Liability In the Swiss Penal Code several articles address professional secrecy. However, Article 321 of the Swiss Penal Code states that the actual bank secrecy provision which
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