Banking in Switzerland

February 8th, 2010

Banking in Switzerland is characterised 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. All banks in Switzerland are regulated by Swiss Financial Market Supervisory Authority (FINMA), which derives its authority from a series of federal statutes.

As of 11 October 2008 (2008 -10-11), the banking industry in Switzerland has an average leverage ratio (assets/networth) of 29 to 1, while the industry’s short-term liabilities are equal to 260% of the Swiss GDP or 1,273% of the Swiss national debt.

Switzerland is a prosperous nation with a 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 currencies. 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.

Swiss 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. Switzerland has maintained neutrality through both World Wars, is not a member of the European Union, and was not even a member of the United Nations until 2002.

Currently an estimated one-third of all funds held outside the country of origin (sometimes called “offshore” funds) are kept in Switzerland. In 2001 Swiss banks managed US$ 2.6 trillion. The following year they handled US$400 billion less which has been attributed to both a bear market and stricter regulations on Swiss banking. By 2007 this figure has risen to roughly 6.7 trillion Swiss francs (US$5.7 trillion).

The Bank of International Settlements, an organization that facilitates cooperation among the world’s central banks, 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.

Foreign banks operating in Switzerland manage 870 billion Swiss francs worth of assets (as of May 2006).

Offshore financial centres

February 4th, 2010

In terms of offshore banking centres, in terms of total deposits, the global market is dominated by two key jurisdictions: Switzerland and the Cayman Islands, although numerous other offshore jurisdictions also provide offshore banking to a greater or lesser degree. In particular, Jersey, Guernsey and the Isle of Man are known for their well regulated banking infrastructure. Some offshore jurisdictions have steered their financial sectors away from offshore banking, as difficult to properly regulate and liable to give rise to financial scandal.

Weakened Bank Secrecy

Since starting to survey offshore jurisdictions on April 2, 2009, the Organization for Economic Cooperation and Development ((OECD)) at the forefront of a crackdown on tax evasion, won’t object to governments using stolen bank data to track down tax cheats in offshore centers. The recent sharing of confidential UBS bank details about 285 clients suspected of willful tax evasion by the United States Internal Revenue Service was ruled a violation of both Swiss law and the country’s constitution by a Swiss federal administrative court. Nevertheless, OECD has removed 18 countries, including Switzerland, Liechtenstein and Luxembourg, from a so-called “grey list” of nations that did not offer sufficient tax transparency, and has re-categorized them as “white list” nations. Countries that do not comply may face sanctions. A notable exception is Panama, whose canal is currently needed by all Western nations, provides it with a unique type of immunity to international pressure. Given the enlargement of the canal to accommodate larger shipping, it is unlikely in the foreseeable future that Panama would likely succumb to international pressure toward transparency.