“Please leave the door ajar.” Swiss private bankers have long believed that banking secrecy is fiction, albeit a useful one; the war against drugs and money laundering saw to that. Even so, UBS's out of court settlement with the US has now broadcast the fact. The details of some 5,000 secret account holders will reportedly be handed over by the Swiss bank to the US tax authorities. UBS may also be fined – as much as SFr5bn. More important than the number of names or the size of any eventual fine, however, are the basis on which these tax evaders will be disclosed. That affects who might be handed over to other foreign tax authorities in future, and the industry as a whole.
“请不要把门关上。”长期以来，瑞士私人银行家一直相信，银行业的保密性纯属虚构，虽然这种制度相当有用。打击毒品和洗钱行为的战争决定了银行业的保密性并不存在。即便如此，瑞银(UBS)与美国政府庭外和解的消息如今让这个事实广为人知。据报道，瑞银将向美国税务部门提供约5000个秘密账户持有人的详细信息。瑞银可能还将接受高达50亿瑞士法郎的罚款。然而，比账户数量和最终罚款金额更重要的是，披露这些逃税者信息的依据。这影响到未来又会有哪些人的信息被交给其它外国税务部门，同时也会影响到整个私人银行业的发。