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Schweizerisches Bankgeheimnis quo vadis?

Schweizerisches Bankgeheimnis quo vadis?


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About the Book

Masterarbeit aus dem Jahr 2009 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 5 (gut), Universität St. Gallen, Sprache: Deutsch, Abstract: Die vorliegende Arbeit beleuchtet das Schweizer Bankgeheimnis und deren Entwicklung seit deren Aufnahme ins Bankengesetz im Jahre 1934. Dabei wird aufgezeigt, dass das Bankgeheimnis noch nie absolut gegolten hat. Die Voraussetzungen, unter denen das Bankgeheimnis aufgehoben wird, wurden laufend angepasst. Dabei stand im Vordergrund, dass kriminelles Handeln nicht mit Hilfe des Bankgeheimnisses gedeckt werden kann. Der Gesetzgeber und Regulator wie auch die Finanzbranche agierten dabei oftmals defensiv aber nicht passiv. Sobald das Bankgeheimnis kriminellen Taten, die als schädlich für den Bankenplatz Schweiz eingestuft wurden, Schutz bot, wurde dies aktiv und resolut bekämpft. Die neusten Entwicklungen führten dazu, dass das Bankgeheimnis auch bei begründeten Fällen von Steuerhinterziehung und somit bei einem Tatbestand bei dem die doppelte Strafbarkeit nicht gegeben ist, im Rahmen der internationalen Amtshilfe aufgehoben werden kann. Diese Neuerung im Bankgeheimnis entstand aufgrund des breit abgestützten internationalen Drucks, der auf fiskal- und machtpolitischen Interessen anderer Staaten und internationalen Organisationen zurückzuführen war. Damit das Bankgeheimnis als Persönlichkeitsschutz aufrecht erhalten bleibt, muss die Schweiz ihre Handlungsoptionen nicht nur aktiv, sondern offensiv angehen. Inwieweit das Bankgeheimnis gegenüber Drittstaaten aufrecht erhalten werden kann oder einem automatischen Informationsaustausch weichen muss, ist nicht nur von den innenpolitischen Vorgängen und dem Verhalten der Schweizer Behörden gegenüber dem Ausland abhängig, sondern insbesondere auch von der Entwicklung des internationalen Umfeldes.


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Product Details
  • ISBN-13: 9783640912667
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3640912667
  • Publisher Date: 14 May 2011
  • Height: 210 mm
  • No of Pages: 96
  • Series Title: German
  • Weight: 186 gr


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Schweizerisches Bankgeheimnis quo vadis?
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