Banking in Switzerland 303890 225979771 2008-07-16T08:49:42Z 67.103.39.138 {{Redirect|Swiss Bank|the former bank|Swiss Bank Corporation}} {{Banking}} '''Banking in Switzerland''' is characterized by stability, privacy and protection of clients' assets and information. The country's tradition of [[bank secrecy]], which dates to the [[Middle Ages]], was first codified in a [[1934]] law.<ref>{{cite website | url=http://www.time.com/time/search/article/0,8599,348968,00.html | title=Silence Is Golden | publisher=Time Magazine | date=2002-09-08 | author=Gumbel, Peter|accessed=June 16, 2006}}</ref> All [[bank]]s in [[Switzerland]] are regulated by the Federal Banking Commission (FBC), which derives its authority from a series of federal statutes. ==Overview== Switzerland is an economically advanced and prosperous nation, with a [[List of countries by GDP (nominal) per capita|gross domestic product]] (GDP) higher than that of some larger [[western European]] nations. In addition, the value of the [[Swiss franc]] (CHF) has been relatively stable compared to that of other [[fiat money|currencies]].<ref>{{cite website | url=http://www.odci.gov/cia/publications/factbook/geos/sz.html#Econ | title=The World Factbook - Switzerland - Economy | publisher=Central Intelligence Agency | accessed=June 16, 2006}}</ref> In 2003, the financial sector comprised an estimated 14% of Switzerland's GDP and employed approximately 180,000 people (110,000 of whom work in the banking sector); this represents about 5.6% of the total Swiss workforce.<ref>{{cite website | url=http://www.swissemb.org/ecofin/FactSwiFinCent.pdf | title=Swiss Financial Centre | publisher=Embassy of Switzerland in Washington, D.C. | accessed=June 16, 2006}}</ref> Swiss [[Neutral country|neutrality]] and [[national sovereignty]], long recognized by foreign nations, have fostered a stable environment in which the banking sector was able to develop and thrive. Even though it is near [[Geographical centre of Europe|Europe's geographical centre]], Switzerland maintained neutrality through both [[World War]]s; is not a member of the [[European Union]] or the [[European Economic Area]]; and was not even a member of the [[United Nations]] until 2002.<ref>{{cite website | url=http://www.odci.gov/cia/publications/factbook/geos/sz.html#Intro | title=The World Factbook - Switzerland - Introduction | publisher=Central Intelligence Agency | date=2006-06-13 | accessed=June 17, 2006}}</ref><ref>{{cite website | url=http://news.bbc.co.uk/1/hi/world/europe/country_profiles/1035212.stm | title=Country profile: Switzerland | publisher=BBC News | date=2006-03-26 | accessed=June 17, 2006}}</ref> <!-- Image with inadequate rationale removed: [[Image:1francosvizzero1983front.jpg|thumb|right|100px|1 Swiss franc]] --> Currently an estimated one-third of all funds held outside their country of origin (sometimes called "[[Offshore bank|offshore]]" funds) are kept in Switzerland. In 2001 Swiss banks managed [[United States dollar|US$]]&thinsp;2.6&nbsp;trillion. The next year it only handled US$2.2 trillion, US$400 billion less than before. This has been attributed to both a [[bear market]] and possibly to stricter regulations on Swiss banking.<ref>{{cite website | url=http://www.businessweek.com/magazine/content/03_43/b3855183_mz035.htm | title=Swiss Banks: Paradise Lost | publisher=Business Week | date=2003-10-27 | author=Cohn, Laura and Fairlamb, David | accessed=June 16, 2006}}</ref> The [[Bank of International Settlements]], an organization that facilitates cooperation among the world's [[central bank]]s, is headquartered in the city of [[Basel]]. Founded in 1930, the BIS chose to locate in Switzerland because of the country's neutrality, which was important to an organization founded by countries that had been on both sides of [[World War I]].<ref>{{cite website | url=http://www.bis.org/about/origins.htm | title=Origins: Why Basel? | publisher=Bank of International Settlements | accessed=June 16, 2006}}</ref> Foreign banks operating in Switzerland manage 870&nbsp;billion Swiss francs worth of assets ([[as of 2006|as of May 2006]]).<ref>{{cite website | url=http://story.europesun.com/p.x/ct/9/id/325aca900d830bd6/cid/88176adfdf246af5/ | title=Foreign Banks In Switzerland Manage CHF870 Billion In Assets | publisher=Dow Jones | date=2006-05-29 | accessed=June 15, 2006}}</ref> ==Law and regulation== The Federal Banking Commission, an independent agency of the Swiss government within the Federal Department of Finance, supervises most banking-related activities as well as [[securities market]]s and [[investment fund]]s.<ref>{{cite website | url=http://www.ebk.admin.ch/e/ebk/umfeld/index.html | title=About the SFBC | publisher=Swiss Federal Banking Commission | accessed=June 15, 2006}}</ref> Regulatory authority is derived from several [[statute]]s. The office of the Swiss Banking [[Ombudsman]], founded in 1993, is sponsored by the Swiss Banking Ombudsman Foundation, which was established by the [[Swiss Bankers Association]]. The ombudsman's services, which are offered free of charge, include [[mediation]] and assistance to persons searching for dormant assets. The ombudsman handles about 1,500 complaints raised against banks yearly.<ref>{{cite website | url=http://www.bankingombudsman.ch/english/index.htm | title=Swiss Banking Ombudsman | publisher=Swiss Banking Ombudsman | accessed=June 17, 2006}}</ref> ===Statutes=== ====Banking law of 1934==== The Swiss Parliament passed the Banking Law of 1934, which codified the rules of secrecy and criminalizes violation of it. The secrecy provisions were not included in the first draft of the law, which mainly concerned administrative matters such as bank supervision. The provisions, found in Article 47(b), were added before passage of the bill due to Nazi authorities' attempts to investigate the assets of Jews and "[[enemy of the state|enemies of the state]]" held in Switzerland.<ref>{{cite journal | author=Mueller, Kurt | title=The Swiss Banking Secret: From a Legal View | journal=The International and Comparative Law Quarterly | year=1969 | volume=18 | issue=2 | pages=361&ndash;362 | url=http://0-www.jstor.org.alicat.adelphi.edu/view/00205893/ap030072/03a00050/2?searchUrl=http%3a//www.jstor.org/search/BasicResults%3fhp%3d25%26si%3d1%26Query%3dbank%2bsecrecy%2bswitzerland&frame=noframe&currentResult=00205893%2bap030072%2b03a00050%2b0%2cFEFF07&userID=c0930c14@adelphi.edu/01cce44037287d10be86039bb&dpi=3&config=jstor }}</ref> ==Electronic payments== Swiss banks, as well as the [[Swiss Post|post office]] (which handles some [[postal savings system|financial transactions]]) use an [[electronic payment]]s system known as Swiss Interbank Clearing (SIC). The system is supervised by the Swiss National Bank and is operated via a joint venture.<ref>{{cite website | url=http://www.snb.ch/e/welt/portrait/banks/7.html | title=Electronic payments in Switzerland | publisher=Swiss National Bank | accessed=June 16, 2006}}</ref> SIC handled over 250 million transactions in 2005, with a turnover value of 41 trillion Swiss francs.<ref>{{cite website | url=http://www.sic.ch/tkicch_home/tkicch_news/tkicch_news_statistics/tkicch_news_statistics_sic.htm | title=SIC Statistics | publisher=Swiss Interbank Clearing | accessed=June 16, 2006}}</ref> ==Major banks== As of 2006, there are 408 authorized banks and securities dealers in Switzerland,<ref>{{cite website | url=http://www.ebk.admin.ch/e/institute/pdf/ebeh.pdf | title=Authorised Banks and Securities Dealers | publisher=Swiss Federal Banking Commission | date=2006-06-06 | accessed=June 17, 2006}}</ref> ranging from the "Two Big Banks" down to small banks serving the needs of a single community or a few special clients. [[UBS AG]] and [[Credit Suisse]] are respectively the largest and second largest Swiss banks and account for over 50% of all deposits in Switzerland; each has extensive branch networks throughout the country and most international centres. Due to their size and complexity, UBS and Credit Suisse are subject to an extra degree of supervision from the Federal Banking Commission.<ref>{{cite website | url=http://www.ebk.admin.ch/e/ebk/taetigkeit/taetigkeit3.html | title=Supervision of large banking groups | publisher=Swiss Federal Banking Commission | accessed=June 17, 2006}}</ref> ====UBS==== {{main|UBS AG}} UBS came into existence in June 1998, when [[Union Bank of Switzerland]], founded in 1862, and [[Swiss Bank Corporation]], founded in 1872, [[merger|merged]]. Headquartered in [[Zürich]] and [[Basel]], it is Switzerland's largest bank. It maintains seven main offices around the world (four in the [[Economy of the United States|United States]] and one each in [[London]], [[Tokyo]], and [[Hong Kong]]) and branches on five continents.<ref>{{cite website | url=http://www.ubs.com/1/e/about/locations.html | title=UBS-Locations | publisher=UBS AG | accessed=June 19, 2006}}</ref> [[As of 2005]], UBS had a [[net profit]] of US$7.2 billion, a [[market capitalization]] of over $100 billion, and 69,569 employees.<ref>{{cite website | url=http://www.ubs.com/1/ShowMedia/about/ourprofile?contentId=32803&name=GROUP_USD_English.pdf | title=Facts and Figures | publisher=UBS | accessed=June 17, 2006}}</ref> UBS has used the slogan "You & Us" in their marketing communication. The slogan aims to highlight the firm's client-based approach. Source: [http://www.ubs.com/1/e/about/brand.html UBS branding] ====Credit Suisse==== {{main|Credit Suisse}} Credit Suisse is the second-largest Swiss bank. Based in Zürich, it was founded in 1856; its market capitalization (as of 2007) is $95.2 billion, and the company has about 40,000 employees. Credit Suisse Group offers private banking, investment banking and asset management services. It acquired [[The First Boston Corporation]] in 1988 and merged with the [[Winterthur Group|Winterthur]] insurance company in 1997; the latter was sold to [[AXA]] in 2006.<ref>{{cite website | url=http://www.creditsuisse.com/who_we_are/doc/company_profile_en.pdf | title=Company Profile | publisher=Credit Suisse | accessed=June 17, 2006}}</ref> ===Central Bank=== {{main|Swiss National Bank}} [[Image:Schweizerische Nationalbank Bern.jpg|thumb|Swiss National Bank headquarters in [[Berne]]]] The Swiss National Bank serves as the country's [[central bank]]. Founded by the Federal Act on the Swiss National Bank ([[16 January]] [[1906]]), it began conducting business on [[20 June]] [[1907]]. Its shares are publicly traded, and are held by the [[Cantons of Switzerland|cantons]], cantonal banks, and individual investors; the federal government does not hold any shares.<ref>{{cite website | url=http://www.snb.ch/e/snb/aufsicht/aufsicht.html | title=The National Bank as a joint-stock company | publisher=Swiss National Bank | accessed=June 16, 2006}}</ref> Although a central bank often has regulatory authority over the country's banking system, the CNB does not; regulation is solely the role of the Federal Banking Commission.<ref>{{cite website | url=http://www.swissbanking.org/en/home/akteure.htm | title=Players | publisher=Swiss Bankers Association | accessed=June 17, 2006}}</ref> ===Private banks - Private bankers=== The term [[private bank]] refers to a bank that offers [[private banking]] services and in its legal form is a partnership. The first private banks were created in [[St. Gallen]] in the mid 1700s and in Geneva in the late 1700s as partnerships, and some are still in the hands of the original families such as Hottinger and Mirabaud. In Switzerland, such private banks are called private bankers (a protected term) to distinguish them from the other private banks which are typically shared corporations. ===Cantonal banks=== There are, as of 2006, 24 [[cantonal bank]]s; these banks are state-guaranteed semi-governmental organizations controlled by one of [[Cantons of Switzerland|Switzerland's 26 cantons]] that engage in all banking businesses.<ref>{{cite website | url=http://www.swissbanking.org/en/home/fs-allgemein.htm | title=Bank groups | publisher=Swiss Bankers Association | accessed=June 17, 2006}}</ref> The largest cantonal bank, the Zürich Cantonal Bank, had a 2005 net income of CHF 810 million.<ref>{{cite website | url=http://www.zkb.com/privatebank/aaa/pdf/cp-en.pdf | title=ZKB Company Profile 2005 | publisher=Zürich Cantonal Bank | accessed=June 17, 2006}}</ref> ==Banking privacy== {{See also|Bank secrecy}} Swiss bank secrecy protects private banking information; the protections afforded under Swiss law are similar to confidentiality protections between doctors and patients or lawyers and their clients. The Swiss government views the right to [[privacy]] as a fundamental principle that should be protected by all [[democratic]] countries. While secrecy is protected, in practice all bank accounts are linked to an identified individual, and a prosecutor or judge may issue a "lifting order" in order to grant law enforcement access to information relevant to a criminal investigation.<ref>{{cite website | url=http://www.swissemb.org/legal/BankingSecrecyFact.pdf | title=Swiss Bank Secrecy | publisher=Embassy of Switzerland in Washington, D.C. | accessed=June 16, 2006}}</ref> ===Taxation=== Swiss law distinguishes between [[tax evasion]] and tax fraud. If any holdings are not declared to the [[tax]]ation authorities, a natural or legal person commits tax evasion. Tax evasion is not considered an offence, but only a misdemeanour. It is assumed that failed declaration of one's assets is not sufficient evidence for criminal intent, as the chance of unintentional failure is too high. However, tax fraud is considered a criminal offence under Swiss law and prosecuted according to the Swiss Penal Code. A forged tax declaration, like the statement of significantly below-market valuation of real estate or the counterfeiting of bank statements, is a criminal offense. ====European Union==== Pressure on Switzerland has been applied by several states and international organizations attempting to alter the Swiss privacy policy. The [[European Union]], whose member countries geographically surround Switzerland, has complained about member states' nationals using Swiss banks to avoid taxation in their home countries. The EU has long sought a harmonized tax regime among its member states, although many Swiss banking officials (and, according to some polls, the public) are resisting any such changes.<ref>{{cite website | url=http://www.time.com/time/search/article/0,8599,348968,00.html | title=Silence Is Golden | publisher=Time Magazine | date=2002-09-08 | author=Gumbel, Peter | accessed=June 16, 2006}}</ref> Since [[July 1]], [[2005]], Switzerland has charged a [[European Union withholding tax|withholding tax]] on all interest earned in the personal Swiss accounts of European Union residents.<ref>{{cite website | url=http://www.post-gazette.com/pg/06037/651083.stm | title=Singapore tax policy attracts Swiss account money | date=2006-02-06 | author=Taylor, Edward and Prystay, Cris | publisher=The Wall Street Journal | accessed=June 16, 2006}}</ref> In 2001 and 2002, an [[amnesty]] was offered by the [[government of Italy]] in which taxes and penalties on repatriated funds were limited on funds repatriated from Switzerland; 30 to 35 billion [[euro]]s worth of deposits were returned to Italy.<ref>{{cite website | url=http://www.swissinfo.org/eng/front/detail/Billions_returned_to_Italy_under_tax_amnesty.html?siteSect=105&sid=1153033&cKey=1021475640000 | title=Billions returned to Italy under tax amnesty | date=2002-05-15 | publisher=Swissinfo|accessed=June 20, 2006}}</ref> In 2003, a similar amnesty was approved by the [[government of Germany]].<ref>{{cite website | url=http://www.swissinfo.org/eng/swissinfo.html?siteSect=105&sid=3961584 | title=German government paves way for tax amnesty | date=2003-06-18 | publisher=Swissinfo | accessed=June 20, 2006 | author=Brookes, Robert}}</ref> ====United States==== In January 2003, the [[United States Department of Treasury]] announced a new information-sharing agreement under the already extant U.S.-Swiss Income Tax Convention<ref>{{cite web |url= http://www.treas.gov/press/releases/kd3795.htm |title= Treasury Announces Mutual Agreement with Switzerland Regarding Tax Information Exchange |accessdate=2008-06-20 |work= U.S. Dept. of Treasury (KD-3795) |date= 2003-01-24 }}</ref>; the agreement is intended to facilitate more effective tax information exchange between the two countries. Said a Treasury official, "This Mutual Agreement should improve our ([[Internal Revenue Service]]) access to needed information" under the terms of the tax treaty.<ref>{{cite website | url=http://useu.usmission.gov/Article.asp?ID=3E4C7E04-37D9-4BA3-8668-D7B30918B2AB | title=U.S., Switzerland Agree to Facilitate Exchange of Tax Information | date=2003-01-24 | publisher=The United States Mission to the European Union | accessed=June 18, 2006}}</ref> Swiss bank accounts cannot be opened without the holder signing a legal document asserting that they have no outstanding financial obligations to the IRS. ===Money laundering=== There are several measures in place to counter [[money laundering]]. The Money Laundering Act sets forth requirements of account holders' identification, and requires reporting of any suspicious transactions to the Money Laundering Reporting Office.<ref>{{cite website | url=http://www.swissemb.org/legal/EffMoneyLaundTerrorFact.pdf | title=Effective Legislation for Combating Money Laundering and the Financing of Terrorism | publisher=Embassy of Switzerland in Washington, D.C. | accessed=June 16, 2006}}</ref> According to the [[CIA World Factbook]], Switzerland is "a major international financial center vulnerable to the layering and integration stages of money laundering; despite significant legislation and reporting requirements, secrecy rules persist and nonresidents are permitted to conduct business through offshore entities and various intermediaries..."<ref>{{cite website | url=https://www.cia.gov/library/publications/the-world-factbook/geos/sz.html#Issues | title=World Factbook - Switzerland - Transnational Issues | publisher=Central Intelligence Agency|accessed=June 16, 2006}}</ref> However, Switzerland's cooperation in transnational financial issues has been praised by several major U.S. officials. A [[Federal Bureau of Investigation]] anti-terrorism official noted that Switzerland was one of several countries to participate in joint task forces targeting financing of [[Al-Qaeda]] terrorist cells; a former Assistant [[Secretary of the Treasury]] praised Swiss cooperation and the country's assistance in the finding and freezing of terrorist and [[Operation Iraqi Freedom|Iraqi]] assets.<ref>{{cite website | url=http://www.swissemb.org/legal/USTestSwiLead.pdf | title=U.S. Testimonials on Swiss Leadership in Combating Money Laundering and the Financing of Terrorism | publisher=Embassy of Switzerland in Washington, D.C. | accessed=June 16, 2006}}</ref> ===Numbered bank accounts=== {{main|Numbered bank account}} Some bank accounts are afforded an extra degree of privacy. Information concerning such accounts, known as [[numbered bank account|numbered account]]s, is restricted to senior bank officers, rather than being accessible to all the employees of a bank. However, the information required to open such an account is no different from that of an ordinary account; completely anonymous accounts are prohibited by law. Should a criminal investigation take place, law enforcement has access to information related to a numbered account in the same way it has access to information about any other account.<ref>{{cite website | url=http://www.swissemb.org/legal/BankingSecrecyFact.pdf | title=Swiss Banking Secrecy | publisher=Embassy of Switzerland in Washington, D.C. | accessed=June 16, 2006}}</ref> ==Swiss banks and World War II== Several inquiries have been made into the conduct of Swiss banks during the [[Nazi Germany]] period (1933–1945), especially regarding funds deposited by or stolen from victims of the [[Holocaust]]. In October 1996, as inquiries into the banks' activities during the Holocaust were ongoing, Swiss [[ambassador]] to the United States Carlo Jagmetti admitted that some banks prevented Holocaust survivors from accessing their funds, although he disputed the amounts claimed in lawsuits by survivors. Among those leading inquiries into the banks' conduct during the war was [[Al D'Amato|Alfonse D'Amato]], a [[United States Senate|United States Senator]] from [[New York]].<ref>{{cite website | url=http://edition.cnn.com/WORLD/9610/30/swiss.bank/index.html | title=Swiss envoy concedes 'mistakes,' but defends banking secrecy | publisher=CNN | date=1996-10-30 | accessed=June 20, 1996}}</ref> <!--See also http://edition.cnn.com/WORLD/9609/06/briefs.pm/index.html#2 this story about shaky allegations of Hitler having a Swiss bank account--> United Bank of Switzerland security guard [[Christoph Meili]] became a prominent [[whistleblower]] when he prevented the destruction of Holocaust-era records and brought attention to their existence. Due to his actions, Meili lost his job and received death threats; he became the first Swiss citizen ever granted [[political asylum]] in the United States. After settling in [[southern California]], he was honored by the [[Los Angeles]] [[Jew]]ish community.<ref>{{cite website | url=http://www.prnewswire.com/cgi-bin/stories.pl?ACCT=105&STORY=/www/story/05-01-2000/0001206028 | title=L.A. Jewish Community Honors Christoph Meili At May 8th Dinner at the Beverly Hilton Hotel | date=2000-05-01 | publisher=PRNewswire | accessed=May 20, 2006}}</ref> Meili was supported financially by several Jewish organizations, and was offered a full scholarship at [[Chapman University]] in [[California]].<ref>{{cite website | url=http://edition.cnn.com/US/9811/20/swiss.guard/index.html | title=Swiss bank guard who saved Holocaust papers wins scholarship | date=1998-11-20 | publisher=CNN | accessed=June 20, 2006}}</ref><ref>{{cite website | url=http://edition.cnn.com/US/9705/07/swiss.guard/index.html | title=Guard who turned over Swiss banking files seeks protection in U.S. Senate visit | date=1997-05-07 | publisher=CNN | accessed=June 20, 2006}}</ref> In 1998, an international panel of historians released a study that claimed a significant amount of gold had been stolen from Holocaust victims, as well as the treasuries of conquered countries, and deposited in the Swiss National Bank. The panel found that, despite evidence of theft and wrongful acquisition of the gold, the SNB continued to accept the deposits.<ref>{{cite website | url=http://www.cnn.com/WORLD/europe/9805/25/nazi.gold/ | title=Study: Swiss bank stashed gold taken from Nazi camp victims | date=1998-05-25 | publisher=CNN|accessed=June 16, 2006}}</ref> In 2000, Judge [[Edward R. Korman]] of the [[United States District Court for the Eastern District of New York]] approved a [[United States dollar|US$]]1.85 billion settlement between several Swiss banks and Holocaust victims. An estimated 50,000 accounts in Switzerland were opened by victims during the Nazi regime; some banks refused to make payments to victims' families because of the lack of [[death certificate]]s.<ref>{{cite website | url=http://news.bbc.co.uk/1/hi/world/europe/852759.stm | title=Swiss Nazi row ends in US court | date=2000-07-26 | publisher=BBC | accessed=June 16, 2006}}</ref> However, an article published on [[October 13]] [[2001]] in ''[[The Times]]'' of [[London]] claimed that the tribunal entrusted with tracing Holocaust era accounts found that only 200 of the 5,570 abandoned foreign accounts in question, containing about 12 million dollars, could be traced back to Holocaust survivors; most of the abandoned accounts were owned by wealthy [[gentile]]s, and half the accounts contained less than 1,000 francs. ==International competition== {{See also|Offshore bank}} With recent changes in the Swiss bank secrecy regime, other states, such as [[Panama]] and [[Singapore]], have attracted depositors seeking privacy and protection. Having taken steps to make its banks more attractive, Singapore strengthened penalties for violators of bank secrecy (and now imposes steeper fines and longer jail sentences for offenders), and modified its laws on [[Trust law|trusts]] and inheritance. Singapore is also now the location of Credit Suisse's international banking headquarters.<ref>{{cite website | url=http://www.post-gazette.com/pg/06037/651083.stm | title=Singapore tax policy attracts Swiss account money | date=2006-02-06 | author=Taylor, Edward and Prystay, Cris | publisher=The Wall Street Journal | accessed=June 16, 2006}}</ref> Panama on the other hand, is Latin America's largest banking centre, where major international banks are located. Often criticized for alleged non-compliance of banking regulations aimed to deter money laundering, in reality the Panamanian Banking Centre is far more strict than several States of the United States and other banking centres of the Caribbean{{Fact|date=August 2007}}. ==See also== *[[List of Banks in Switzerland]] *[[Gold as an investment]] *[[Offshore bank]] *[[Swiss franc]] *[[World Jewish Congress lawsuit against Swiss Banks]] ==Notes== {{reflist|2}} <ref>[http://www.privatebanking.com Privatebanking.com is the portal of Switzerland Private Banking]</ref> ==External links== *[http://www.kpmg.ch/library/pdf/20040608_Law_Banks_and_Savings_Banks.pdf The Swiss banking law, as amended], from [[KPMG]]. *[http://www.swconsult.ch/cgi-bin/banklist.pl Directory of Swiss Banks]. *[http://www.postfinance.ch/ Swiss Postal Bank site]. *[http://www.privatebankswitzerland.com/ Swiss Private Bank] {{Swiss Bank}} {{Banking in Europe}} [[Category:Banking by country|Switzerland]] [[Category:Economy of Switzerland]] [[Category:Privacy]] [[de:Schweizer Bankwesen]] [[it:Settore bancario svizzero]] [[ja:スイス銀行]]