Case Law

Decisions rendered by the Swiss federal and cantonal courts - including unpublished o­nes - are listed in reverse chronological order.

L. v. Administration fédérale des contributions AFC
International administrative assistance, outdated trust documents

The Federal Administrative Court A-5195/2020 (pdf)

In re A.D.
Divorce settlement agreement, governing trust law

The Vaud Appellate Court HC/2023/647

A v. Ministère public du canton de Genève
Criminal complaint, beneficiary's standing

The Geneva Appellate Court ACPR/996/2 (pdf)

A vs. B SA
Family office, data subject access request, abuse of law

The Geneva Appellate Court ACJC/1610/2023 (pdf)

A v. Administration fédérale des contributions AFC
International administrative assistance, trust documents

The Federal Administrative Court A-2322/2022 (pdf)

A vs. Eidgenössische Steuerverwaltung ESTV
International administrative assistance, beneficiary, beneficial owner

A vs. Geneva Bar Commission, B and C Corp.
Trustee, lawyer, without prejudice letter

The Geneva Appellate Court ATA/991/2023 (pdf)

A v. B & Ministerio pubblico del Cantone Ticino
trustee's standing, criminal complaint

The Supreme Court 7B_167/2023

A and B vs. Administration fiscale cantonale du canton de Genève
Singapore trust, tax evasion

The Supreme Court 9C_715/2022

A v. Bundesamt für Justiz, Zentralstelle USA
Beneficial owner's standing, liquidation of underlying company

The Federal Criminal Court RR.2022.144 (pdf)

X et Y v. Administration fédérale des contributions AFC
Automatic exchange of information, settlor, lack of rule of law guarantees, ordre public

The Supreme Court 2C_946/2021

X v. Administration fédérale des contributions AFC
International administrative assistance, underlying company, trust beneficiary

Ehemalige MWST-Gruppe A Holding, bestehend aus Einzerlunternehmung B, A Holding, C Ltd & D AG
VAT, aircraft, mixed use, input tax deduction, revocable trust

A, B, C, D, E & F v. Ministère public de Genève
Criminal complaint, beneficiary's standing, change of trustees

The Supreme Court 1B_319/2022

Ministero pubblico della Confederazione & Dipartimento federale delle finanze v. A
AML violation, unauthorised financial intermediary activity as trustee

The Federal Criminal Court SK.2020.47 (pdf)

A v. B
Modification of divorce decree, alimony / maintenance / spousal support, standard of proof

The Supreme Court 5A 986/2021

A vs. Administration fiscale cantonale et Administration fédérale des contributions
Liechtenstein foundation, transparency principle / Durchgriff, tax evasion

The Geneva Appellate Court ATA/919/2023 (pdf)

A.A. v. Kantonale Steuerkommission / Kantonale Verwaltung für die direkte Bundessteuer
Taxation, tax circular No.30 o­n trusts

The Schwyz Administrative Court II 2020 75 (pdf)

In re I Ltd (Singapore)
Divorce, interim measures, trustee's accessory intervention

A v. Administration fiscale cantonale et Administration fédérale des contributions
Liechtenstein foundation, transparency principle / Durchgriff, tax evasion

The Geneva Appellate Court ATA/711/2022 (pdf)

A SA & B v. Administration fédérale des contributions AFC
International administrative assistance, standing of trustee of subsequent trust

The Federal Administrative Court A-415/2021, A-416/2021 & A-417/2021 (pdf)

Trust A v. Ministère public central du canton de Vaud
International criminal assistance, trustee's standing

The Federal Criminal Court RR.2022.88 (pdf)

A SE v. Liechtensteinische Steuerverwaltung
Taxation, Liechtenstein VAT, Liechtenstein trust

The Supreme Court 2C_680/2021

V v. W, X, Y & Z
Hotchpot, succession clawback, irrevocable trust 

The Valais Cantonal Court C2 22 19

A, B, C, D, E & F v. Ministère public de Genève
Criminal complaint, beneficiary's standing, change of trustees

The Geneva Appellate Court ACPR/356/2022 (pdf) (subsequently confirmed by the Supreme Court)

A v. Steuerverwaltung des Kantons Graubünden
Taxation, testamentary Anstalt, inheritance tax and income tax

The Supreme Court 2C_799/2021

A Stiftung v. Eidgenössische Steuerverwaltung ESTV
Automatic exchange of information, erroneous AEOI report, international mutual assistance, form T

A, B, C and D v. Administration fédérale des contributions AFC
International administrative assistance, beneficiary of irrevocable trust

The Federal Administrative Court A-669/2020 (pdf)

A, B and C v. Administration fédérale des contributions AFC
International administrative assistance, beneficiary of revocable trust

The Federal Administrative Court A-685/2020 (pdf)

Ministère public v. Monsieur X
Criminal complaint, form T, forgery

The Geneva Police Court P/11651/2017 (pdf)

Complaint in re A
Sequestration - freezing order against the trustee, art.284a §1 Federal Debt Collection Act

The Geneva Appellate Court DCSO/95/22 (pdf)

A AG v. Staatsanwaltschaft III des Kantons Zürich
International mutual assistance in criminal matters, surrending of evidence, trust documents

The Federal Criminal Court RR.2021.229 (pdf)

Eidgenössische Steuerverwaltung v. A & B
International administrative assistance, trust beneficiary, underlying company

The Supreme Court 2C_918/2020

Eidgenössische Steuerverwaltung v. A & B
International administrative assistance, trust beneficiary, underlying company

The Supreme Court 2C_936/2020

A, B and C [Treuhand-Anstalt] v. Dr. D and Dr. E
The Bastille Trust, trustee's litigation fund, attachment, trustee fees

(blog by David Wallace Wilson)

The Zurich Appellate Court LF210087-O/U (pdf)

A & B v. Administration fiscale cantonale
Trust taxation, tax circular No.30, tax evasion, valuation of unlisted shares, tax circular No.28

The Geneva Administrative Court A/162/2021

A, B & C v. Administration fédérale des contributions AFC
Automatic exchange of information, protectors

The Federal Administrative Court A-772/2020 (pdf) pending appeal

A, B, C & D v. Administration fédérale des contributions AFC
International administrative assistance, beneficiaries of revocable trust, unaffected third party

The Supreme Court 2C_745/2021

A, B & C v. Eidgenössiche Steuerverwaltung ESTV
"tax fraud and the like", Form A, W8-BEN, US person trust beneficiary

A v. Steuerverwaltung des Kantons Graubünden
Taxation, testamentary Anstalt, inheritance tax and income tax

The Grisons Aministrative Court A_2021_3 (pdf) (subsequently confirmed by Supreme Court)

A & B v. C & D
offshore foundation, standing, Durchgriff

X v. Y
FATCA, US settlor, bank fees incurred for US tax clarification

The Swiss Banking Ombudsman 2020/31 p.64 (pdf)

Trust A v. Ministère Public de la Confédération
International criminal assistance, trustee's standing

The Federal Criminal Court RR.2021.38 (pdf)

A & B v. Administration fédérale des contributions AFC
International administrative assistance, tax qualification of trust

X v. Eidgenössische Steuerverwaltung ESTV
FATCA, recalcitrant account holder, US person, trust, secondary beneficiary, Form T

The Federal Administrative Court A-901/2021, A-922/2021 & A-923/2021 (pdf)

A v. Administration fédérale des contributions AFC
International administrative assistance, 26 OECD-MC, trustee in a fiduciary capacity

The Federal Administrative Court A-3888/2020 (pdf)

A, B, C & D v. Administration fédérale des contributions AFC
International administrative assistance, financial interest, protector and settlor

The Supreme Court 2C_321/2021

 A v. Administration fédéral des contributions AFC
International administrative assistance, Swiss tax circular o­n trusts

The Federal Administrative Court A-3035/2020 (pdf)

A v. W AG and N
Beneficiary v. Protector, standing, Lugano Convention, Hague Trust Convention

A & B vs. Eidgenössische Steuerverwaltung ESTV
International administrative assistance, foreseeably relevant tax information limited in case of irrevocable discretionary trust

The Federal Administrative Court A-4876/2019 & A-4877/2019

A, B and C vs. Administration fédérale des contributions
International administrative assistance, foreseeably relevant tax information, taxpayer's estate, trust's underlying company

A Ltd, B Ltd, C Ltd, D Ltd, E, F and D Inc. v. Administration fédérale des contributions (blog by David Wallace Wilson)
International administrative assistance, USA, QI, beneficial owner

A v. Ministero pubblico della Confederazione
criminal forfeiture, settlor's standing

The Supreme Court 6B_924/2020

A, B, C and D v. Administration fédérale des contributions AFC
International administrative assistance, foreseeably relevant tax information, trust

A v. Eidgenössische Steuerverwaltung ESTV
Automatic exchange of information, CRS classification, rectification

Administration fédérale des contributions v. A.A. et al.
International administrative assistance, bank accounts "held by"

The Supreme Court 2C_1037/2019

A Ltd. v. Ministère public de la Confédération
Trustee's standing, criminal receivership, beneficial owner

The Federal Criminal Court BB.2019.291 (pdf)

A (executor of B's estate) v. C SA
Executor's rendering of accounts, heir's information request (blog by David Wallace Wilson)

The Supreme Court 5A_30/2020

A v. B
criminal complaint, beneficiary's standing

The Supreme Court 1B_431/2020

A v. Ministère public de Genève
Legal professional privilege, trusteeship

The Federal Criminal Court RR.2019.138 (pdf)

Federal Finance Dept v. A SA & B
AML violation, unauthorised financial intermediary activity as trustee

The Federal Criminal Court BE.2019.13

A v. Swiss Confederation and City of Zurich
Liechtenstein Trust Reg.

The Zurich Tax Appellate Court 2 DB.2017.30 & 2 ST.2017.34 (pdf)

A v. B Ltd, C, D and Ministère public de Genève
Criminal procedure, standing of persons suffering harm, co-trustee

The Geneva Appellate Court ACPR/501/2019 (pdf)

A and B v. Administration fédérale des contributions AFC
Forseeably relevant tax information, name of beneficiaries o­n Form T 

The Federal Administrative Court A-7136/2017 (pdf)

A v. B, C & Staatsanwaltschaft III des Kantons Zürich
criminal complaint, beneficiary's standing against trustee

The Zurich Appellate Court UH180386 (pdf)

A Ltd. v. FINMA
International administrative assistance, manifestly uninvolved person

A v. Staatsanwaltschaft III des Kantons Zürich
criminal breach of trust, Titian painting

The Zurich Appellate Court SB170180 (pdf) (subsequently confirmed by Supreme Court)

A & B v. Ministère public, C, E & F 
Criminal complaint, trustee's standing, plaintiff and aggrieved party

The Court of Appeal of Geneva  P/4725/2018 (pdf)

A v. Bundersanwaltschaft
Criminal complaint, settlor's standing

The Federal Criminal Court BB.2017.206 (pdf)

G Ltd v. H Ltd et al.
Form T

The Supreme Court 1B_466/2017

In re A, B & Justice de Paix
Testamentary trust, trustee, prolonged executor

The Court Appeal of Geneva C/821/2017

X v. Maloja Court's judgment of 16.03.2017 in re Y v. X
divorce, information request, production of trust documents

A v. Administration fiscale cantonale genevoise
Testamentary trust, tax evasion

The Supreme Court 2C_722/2017

A and B v. Administration fédérale des contributions
International administrative assistance, beneficial owner of trust, standard of proof

The Federal Administrative Court A-5295/2016 (pdf)

Y & X v. Schweizerische Ausgleichskasse SAK
Taxation, old-age insurance, family trust and partnership

The Federal Administrative Court C-6381/2014 (pdf)

T v. the Vaud Public Prosecutor
Criminal complaint, beneficiary's standing

The Vaud Appellate Court PE16.021057-FDA

A and C v. Staatsanwaltschaft Basel-Stadt and D
succession dispute, criminal complaint, right to access trust documents 

The Court of Appeal of Basel-Stadt BES.2016.195

A v. Administration fiscal cantonale
Testamentary trust, tax evasion

The Geneva Court of Appeal ATA/686/2017 (subsequently confirmed by Supreme Court)

AP1 v. AO1
Protector, standing to file provisional measures against trustee

The Court of Appeal of Ticino 12.2017.38

Administration fédérale des contributions v. A
Stamp duty, foreign grantor trust
(
blog by David Wallace Wilson)

The Supreme Court 2C_996/2015 (confirming A-2347/2014) published in ATF 143 II 350

A v. Service des prestations complémentaires
taxation, US trust

A v. B, C and D
Succession, inter vivos trust, inheritance certificate

The Court of Appeal of Zurich LF-160056-O/U (pdf)

A & B v. C (association) & D
protector (association / Verein), provisional measures, court costs

The Zurich Appellate Court PF160033 (pdf) (see also RB180029 and LB180028)

Mr & Mrs A v. Administration fiscale cantonale & Administration fédérale des contributions
Taxation, discretionary or fixed trust, Swiss wealth tax liability
(blog by David Wallace Wilson)

The Court of Appeal of Geneva ATA/54/2016 (pdf) (English translation available in International Tax Law Reports, 20 ITLR, part 1 2017, pp.1-27.

A, EF and HF v. Staatsanwaltschaft I des Kantons Zürich
International criminal assistance, trust beneficiary´s and protector´s standing
(case report by David Wallace Wilson & Bénédicte Pigeon-Brügge)

A v. Administration fédérale des contributions
Stamp duty, foreign grantor trust
(blog by David Wallace Wilson)

The Federal Administrative Court A-2347/2014 (subsequently confirmed by Supreme Court)

Dmitri Rybolovlev v. Elena Rybolovleva
(
blog by David Wallace Wilson)
(
case report by David Wallace Wilson)

The Court of Appeal of Geneva, SJ 2016 I 273

A et B v. Administration fédérale des contributions
International administrative assistance, irrevocable discretionary trust
(blog by David Wallace Wilson)

The Federal Administrative Court A-7131/2014

A Corp & B Corp v. C AG
Trustee's standing

The Zurich Commercial Court HG100325-O

A, B and C v. Y, B Trust Reg and F
Third party intervention, discretionary beneficiary

The Cantonal Court of Vaud HC/2014/701

Elena Rybolovleva v. Dmitri Rybolovlev 
(
case report by David Wallace Wilson)

The Geneva District Court

A & B v. Probate Court's order of 7 February 2014
succession, heirs' information request, estate inventory of structures

The Court of Appeal of Geneva DAS/74/2014

A Ltd. v. Schweizerische Eidgenossenschaft und Staat Zürich
Underlying company of trust, effective management & control

The Zurich Administrative Court BB.2013.00037

X SA v. Y Treuhand AG
Liechtenstein trusts, change of trustees, standing to seek restitution from bank

The Supreme Court 4A_329/2013

X v. Administration fiscale de Genève & vice-versa
Taxation, revocable trust, transparency

The Supreme Court ATF 140 I 68

A, B, C and F v. the Geneva Prosecutors Office
Trust beneficiaries' standing to file criminal complaint, freezing order

The Supreme Court 1B_264/2013

A v. FINMA
International administrative assistance, standing of the beneficial owner of the trust's beneficiary company

The Federal Administrative Court B-2697/2013

In re X (CH 1715) (represented by David Wallace Wilson & team)
Swiss real estate, property in trust, Lex Koller

Commission foncière du Canton de Vaud, section II, published in Revue de droit administratif et de droit fiscal (RDAF), vol.69, No.4-5-6 (2013), pp.596-600 (reg.req.)

In re X (CH 1713)
Swiss real estate, property in trust, Lex Koller

Commission foncière du Canton de Vaud, section II, published in Revue de droit administratif et de droit fiscal (RDAF), vol.69, No.4-5-6 (2013), pp.590-596 (reg.req.)

A Ltd. v. Schweizerische Eidgenossenschaft und Staat Zürich
Underlying company of trust, effective management & control

The Zurich Tax Appellate Court DB.2012.293 & ST.2012.330 (subsequently confirmed by the Zurich Administrative Court)

A and B v. Justice de paix du canton de Genève (aka "Giacometti cases")
Succession dispute, inventory of trust assets

The Supreme Court 5A_763/2012

X v. Administration fiscale cantonale du canton de Genève
Employee benefit plan, recognition of legal title & equitable title

The Supreme Court 2C_168/2012 & 2C_169/2012

A v. B SA
Change of trustee, jurisdiction, Lugano Convention

The Court of Appeal of Geneva ACJC/240/2013

DX v. EX, F, Foundation G, BX, CX, H, I, K, BX Settlement, CX Family Trust, I Trust, H Trust, L Trust, K Trust
Succession, request for evidence 

The Supreme Court 5A_832/2012

A and B v. L. (aka "Giacometti cases")
Succession dispute, inventory of trust assets

The Supreme Court 5A_434/2012

B v. Administration fiscale cantonale
Taxation, US fixed interest trust, Swiss wealth tax liability

The Court of Appeal of Geneva ATA/558/2012 (A/2737/2009-ICC)

A et B v. Ministère public de la Confédération
Freezing order, trust's underlying company, beneficiaries' standing to challenge

The Federal Criminal Court BB.2012.92 (confirming 1B_21/2010)

A et al. v. the Geneva Prosecutors Office (aka "In re Flavio Briatore")
International criminal assistance, VAT tax fraud, private trust company, trustee's standing to challenge, redacting of information exchanged

The Federal Criminal Court RR.2011.272 etc.

Dmitri Rybolovlev v. Elena Rybolovleva
Divorce, standing, provisional attachment over foreign assets in trust
(case report by David Wallace Wilson)

The Supreme Court 5A_259/2010 (full English translation by David Wallace Wilson and Julie Wynne available in International Trust and Estate Law Reports, 15 ITELR part 4)

A and B v. C (aka "Giacometti cases")
Succession, recognition of foreign trust, standard of proof, sham

The Supreme Court 5A_436/2011 and 5A_443/2011

A v. the Federal Prosecutors Office
Freezing order, beneficiary's standing to challenge

The Federal Criminal Court BB.2011.74 (following 1B_21/2010)

Bundesamt für Justiz v. X AG
Swiss property in trust, lex Koller

The Bern Administrative Court VGE 100.2011.19 (in BVR/JAB 2012 vol.4 pp.209-224)

A and X Anstalt v. Eidgenössische Steuerverwaltung
International administrative assistance, beneficial owner of Anstalt

The Federal Administrative Court A-6680/2010 and A-6756/2010

A Co and B LLC v. C Inc.
Attachment, "Durchgriff"

The Court of Appeal of Geneva ACJC/1100/2011

A v. Eidgenössische Steuerverwaltung
International administrative assistance, individual trustee, standard of proof

The Federal Administrative Court A-6722/2010 and A-6936/2010

X et Y v. Administration fédérale des contributions
International administrative assistance, beneficial owner of foundation, standard of proof

The Federal Administrative Court A-2014/2011

X v. Eidgenossische Steuerverwaltung
International administrative assistance, potential future beneficiaries, redacting

The Federal Administrative Court A-6925/2010

A et B v. Administration fédérale des contributions
International administrative assistance, beneficial owner of trust, revocable trust

The Federal Administrative Court A-535/2011, A-539/2011, A-544/2011, A-547/2011

A v. Eidgenossische Steuerverwaltung
International administrative assistance, beneficial owner of trust, standard of proof

The Federal Administrative Court A-6871/2010

X v. Administration fédérale des contributions
International administrative assistance, beneficial owner of trust, standard of proof

The Federal Administrative Court A-8330/2010 (see also A-7025/2010)

X v. Administration fédérale des contributions
International administrative assistance, beneficial owner of trust, standard of proof

The Federal Administrative Court A-7025/2010 (see also A-8330/2010)

X v. Administration fédérale des contributions
International administrative assistance, beneficial owner of trust

The Federal Administrative Court A-7013/2010 (Pilourteil)

A Trust and B as Trustee v. the Federal Prosecutors Office
International criminal assistance, dissolved trust, trustee's standing to challenge

The Federal Criminal Court RR.2010.200-201

A v. Eidgenössische Steuerverwaltung
International administrative assistance, beneficial owner of foundation

The Federal Administrative Court A-6053/2010 (ATAF 2011/6)

In re X (Dubai) Inc. and Y
Attachment by beneficiary

The Court of Appeal of Geneva ACJC/1105/2010

A v. the Federal Prosecutors Office
Freezing order, beneficiaries' standing to challenge
(
case report by David Wallace Wilson and Grégoire Wuest)

The Supreme Court 1B_21/2010

Elena Rybolovleva v. Dmitri Rybolovlev
Divorce, standing, provisional attachment over foreign assets in trust
(
case report by David Wallace Wilson)

The Court of Appeal of Geneva ACJC/223/2010 (subsequently confirmed by the Supreme Court)

The Zurich Directorate for Economic Affairs v. X and Y
Swiss real estate, property in trust, Lex Koller

The Supreme Court 2C_409/2009

Lawfirm X Ltd. v. Y
Succession, information request, legal privilege

The Supreme Court 5A_620/2007

A v. the Federal Prosecutors Office
Freezing order, beneficiaries' standing to challenge
(
case report by David Wallace Wilson and Grégoire Wuest)

The Federal Criminal Court BB.2009.71 (subsequently confirmed by the Supreme Court)

Bank X v. Foundation Y
Swiss "rule against perpetuities, ordre public
(following various scholars, including David Wallace Wilson)

The Supreme Court 4A.339/2009, ATF 135 III 614, SJ 2010 I 229

Administration fiscale cantonale v. Commission cantonale de recours en matière administrative et Mrs. W
Taxation, US marital trust, tax reminder

the Court of Appeal of Geneva ATA/464/2009 (A/2053/2008-FIN)

In re EFG International AG
Trustee, standing, obligation to make an offer

Swiss Takeover Board 0423/01

In re X
Swis real estate, property in trust, Lex Koller

Regierungstatthalteramt Saanen (unpublished)

In re X
Swiss real estate, property in trust, Lex Koller
(commented by David Wallace Wilson in
planification immobilière autour du trust)

Commission Foncière du Canton de Vaud, section II (unpublished)

In re Robert Palmer's Estate
Estate litigation, executor vs. trustee
(The first trust case rendered after Switzerland's ratification of the Hague Trust Convention - case report by David Wallace Wilson and Julie Wynne)

The Court of Appeal of Ticino 11.2004.49 (subsequently confirmed by the Supreme Court)

E AG v. A Ltd.
Debt enforcement, seizure of trust assets

The Zurich District Court (unpublished)

Bank X Ltd. v. Ms A.
Liquidation of marital regime, spouse's right to information

The Supreme Court 5P.423/2006

A Ltd. v. Bank X
Trustee, standing, res judicata

The Supreme Court 4C.263/2005 and
The Supreme Court 4P.207/2005

Trustee X v. Federal Banking Commission
International legal assistance, insider trading, information o­n settlor/beneficiary

The Supreme Court 2A.703/2005

A v. Bank X
Trust beneficiary's information request

The Court of Appeal of Geneva ACJC/146/2006

Bank X v. Estate Y
Estate inventory of trust assets, heirs' information request

The Court of Appeal of Geneva DAS/217/05 (C/28930/2003)

A. v. M. & O.
Liechtenstein trust, trustees' standing

The Supreme Court 4C.94/2005

A. v. M. & O.
Liechtenstein trust, Lugano Convention, arbitration clause, trustees' standing

The Court of Appeal of Basel, in Basler juristische Mitteilungen (BJM) 2007, p.28 (subsequently confirmed by the Supreme Court)

H. v. la décision rendue sur réclamation le 6 février 2003 par l'Administration cantonale des impôts
Tax evasion, tax transparency ("Durchgriff")

The Administrative Court of Vaud FI.2003.0019
(subsequently confirmed by the Supreme Court)

A., D. and G. v. Bank E.
Bank account, heirs' information request

The Court of Appeal of Geneva ACJC 895/03 (C12409/2003)

A. v. Eidgenössische Bankenkommission (Rhodia)
Trustee, standing to appeal

The Supreme Court 2A.55/2003

A., D R. and GU R. v. S.
Bank account, Heirs' information request

The Court Appeal of Geneva ACJC 87/2003 (C12476.912002)

M. & A. vs Banca SA
Trust bank account, heirs’ information request

The Court of Appeal of Ticino 12.2002.00090

X. v. L.
Estate inventory of trust assets, arbitrary

The Supreme Court 5P.112/2002

A.X. & B.X. v. Steuerverwaltung des Kantons Basel-Stadt
Protector, income tax liability

The Supreme Court 2A.90/2001
Der Treuhandexperte 4/02, p.220

In re X.
Debt enforcement, attachment of assets

The Court of Appeal of Ticino (unpublished)

X. v. les Etats-Unis d’Amérique
Constructive trust

The Supreme Court 5C.169/2001
(full English translation by David Wallace Wilson available in Wills & Trusts Law Reports, issue 45, 2004, pp.1493-1508)

J. v. Staatsanwaltschaft des Kantons Basel-Stadt
Criminal liability, protector

The Supreme Court 6P.64/2001 and
The Supreme Court 6S.295/2001

P. v. Staatsanwaltschaft des Kantons Basel-Stadt
Criminal liability, protector

The Supreme Court 1P.154/2000

In re X.
Debt enforcement, attachment of assets 

The Court of Appeal of Ticino (unpublished)

J.-M. C. v. l’arrêt rendu le 11 décembre 1998 par la Cour de justice du canton de Genève
French law regarding trusts

The Supreme Court 5P.56/1999

X v. P. Ltd.
Debt enforcement, seizure, “Durchgriff”

The Supreme Court 5C.23/2000

Gaon v. Chiltern Trust Co (Jersey) Ltd.
Minimum degree of organisation necessary for art. 150ff Swiss Private International law

Semaine Judiciaire SJ 2000 I 269 (heading) or
Schweizerische Zeitschrift für internationales und europäisches Recht (SZIER) 2002 402

X Estate v. Bank Y
Trust bank account, heirs’ information request

The Court of Appeal of Geneva, C/8804/1997 (ACJC/305/1998)

X v. la Camera di diritto tributario
International legal assistance, tax fraud, income from trust

The Supreme Court 2A.69/1996 (heading) or
Rivista di diritto amministrativo e tributario ticinese (RDAT) 33t/II 1997, p.398

X. v. Y.
Testamentary trust, executor, standing

The Cantonal Court of Vaud (unpublished)

Re Werner K. Rey cases:
OD-Bank (in liquidation) v. the Bankrupt Estate of Rey
Sham trust

Zürcherische Rechtsprechung ZR 98 (1999) n°52, p.225 or
International Trust and Estate Law Reports, 4 ITELR (2002) p.487 (translation)

X v. l’arrêt rendu le 7 juin 1983 par la Commission cantonale vaudoise de recours
Taxation, net wealth tax liability

Archives de droit fiscal suisse (ASA) 55, p.657, n°43

X v. Staatsanwaltschaft des Kantons Zürich
Criminal liability, beneficiary

The Supreme Court BGE 103 IV 36

AFIT Aktiengesellschaft für Internationale Investment-Trusts v. Universa Treuhand & Revision AG
Investment funds, Liechtenstein trust

The Supreme Court BGE 101 II 154

Harrison v. Schweizerische Kreditanstalt
Qualification of trust deed under Swiss law

The Supreme Court BGE 96 II 79 or
Journal des Tribunaux (JdT) 1971 I 329

In re Z. Trust (Vaduz)
Taxation, real estate, Liechtenstein trust

Repertorio di giurisprudenza patria (REP) 1969 p.104, n°66

(Steuerrekurskommission des Kantons Luzern)
Taxation, Liechtenstein trust, tax evasion

Schweizerisches Zentralblatt für Staats- und Verwaltungsrecht (ZBL) 66 p.156

In re Saunders
Debt enforcement, seizure of trust income

The Supreme Court BGE 89 III 12

(Administrative Court of Zurich)
Taxation, net wealth tax liability

Schweizerisches Zentralblatt für Staats- und Verwaltungsrecht (ZBL) 63 p.323

In re E. Th.’s estate
Taxation, estate tax

Archives de droit fiscal suisse (ASA) 29, p.314, n°39

X v. Wehrsteuer-Rekurskommission des Kantons Zürich
Taxation, tax liability

The Supreme Court BGE 85 I 115
Journal des Tribunaux (JdT) 1984 I p.371 (French) or
Archives de droit fiscal suisse (ASA) 28, p.161, n°16 (German) or
Revue de droit administratif et de droit fiscal (RDAF), 1960, p.266 (French)

In re G. (Cantonal Appellate Commision of Geneva)
Trust taxation, assimilation to foundation, family foundation,
fideicommission substitution, usufruct and  fiduciary transfer

Unpublished

In re L. de S. (Cantonal Appellate Commission of Vaud)

Taxation, net wealth tax liability

Revue de droit administratif et de droit fiscal (RDAF), 1957-58, p.145 or
Revue Fiscale, 1958, p.143

In re Rionda
Debt enforcement, confiscation of assets

The Supreme Court BGE 82 III 63

(District Court of Horgen, Zurich)
Liechtenstein trust, simulation, misuse of right, ordre public

Schweizerische Juristen-Zeitung (SJZ) 1958 (54) p.21

Böckli v. Konkursmasse Mayer
Fiduciary, joint ownership

The Supreme Court BGE 78 II 445 (not available o­nline) or
Journal des Tribunaux (JdT) 1953 I 523

X v. Commission cantonale de recours de Fribourg
Taxation, liability of beneficiary as usufructuary

Revue de droit administratif et de droit fiscal (RDAF), 1952, p.41 (subsequently confirmed by the Supreme Court)

Eidgenössische Steuerverwaltung v. S. und Wehropfer-Rekurskommission des Kanton Zürich
Taxation of beneficiary

The Supreme Court BGE 75 I 315 (not available o­nline) or
Archives de droit fiscal suisse (ASA) 18, p.410, n°71 (German) or
Revue de droit administratif et de droit fiscal (RDAF), 1950, p.77 (French)

Meyerhof-Hallgarten v. Oberrekurskommission des Kantons Zürich
(confirmed by the Swiss Supreme Court o­n May 11th 1942)
Taxation, net wealth tax liability

B.25/1941 (RB 1941, Nr. 18) or
Archives de droit fiscal suisse (ASA) 11, p.367, n°143

Aktiebolaget Obligationsinteressenter v. Bank für Internationalen Zahlungsausgleich
Loan, trustee

The Supreme Court BGE 62 II 140 (not available online)

Pugh and Weathers v. Receiver of Schlesinger's bankrupt estate
Trust recognition, Trustee's standing, s
egregation of trust property from insolvency of beneficiary's spouse

The Geneva Commercial Court, see Newsletter Nr.1