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Swiss Banking Secrecy

Marriage

The new law on marriage, applicable since 1988 under the Swiss Civil Code, provides that each spouse may require the other to supply information on his or her financial situation. Accordingly, the courts can now waive the requirements of banking secrecy and oblige either spouse to provide such information to the other (Article 170, Swiss Civil Code).

In contrast, in an action instituted abroad for the liquidation of marital property in divorce proceedings, it was decided in Geneva that a banker cited as a witness was dispensed from giving testimony concerning the financial situation of one of the spouses who was subject to a foreign law on marriage.

   
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