Mutual legal assistance and the cooperation of authorities

Read the PDF edition (2 pages)

The fight against money laundering requires cooperation across borders. Because assets of criminal origin are often transferred through several countries, tracing them requires information from banks in each of them. Switzerland provides mutual legal assistance in criminal matters to foreign states under the Federal Act on International Mutual Assistance in Criminal Matters and under bilateral and multilateral treaties, among them the European Convention on Mutual Assistance in Criminal Matters.¹ Foreign prosecutors can request the production of bank documents, the freezing of assets and their surrender for confiscation or restitution.

The Swiss procedure of mutual legal assistance gives the persons concerned, in particular the account holders, the right to be heard and to appeal against the transmission of their documents to the foreign authority. The appeals, first to the Federal Criminal Court and in particularly important cases to the Federal Supreme Court, can delay the transmission considerably, which foreign authorities have criticised. Over the years the Swiss authorities have shortened the procedures. In certain cases they can also transmit information spontaneously to foreign authorities, without a request.²

MROS cooperates with the financial intelligence units of other countries through the Egmont Group, the international network of financial intelligence units. Since a revision of the Anti-Money Laundering Act that entered into force in 2013 and was extended in 2021, it can exchange information with foreign units, including financial information obtained from Swiss intermediaries.³ The cooperation between financial intelligence units has become one of the most effective instruments of the international fight against money laundering.

Notes

Federal Act on International Mutual Assistance in Criminal Matters of 20 March 1981 (IMAC, SR 351.1); European Convention on Mutual Assistance in Criminal Matters of 20 April 1959 (SR 0.351.1). To be verified. ↩
On the procedure of mutual legal assistance in Switzerland, the right of appeal of the persons concerned (Art. 80e ff. IMAC) and spontaneous transmission of information (Art. 67a IMAC), see the standard literature. To be verified. ↩
On the international cooperation of MROS with foreign financial intelligence units (Art. 30 ff. AMLA) and its membership in the Egmont Group, see the publications of MROS. To be verified. ↩

For general information only. This article does not constitute legal or tax advice, does not replace advice on an individual case and creates no lawyer-client relationship. It reflects the legal position as of August 2025.

English

Contact

Dr Alexander Ressos, TEP

Rechtsanwalt/Attorney-at-Law

I am a Swiss attorney-at-law and also admitted as a solicitor in Hong Kong and in England & Wales, with almost 25 years of experience.

Together with my multilingual team, including Chinese, Japanese, Korean, Russian, Ukrainian and French native speakers, I advise companies and their owners from around the world on the full range of banking, corporate, commercial and tax law matters in Switzerland, including international tax planning, fiduciary services, and legal family office services including immigration & relocation or real estate investments. My practice has a particular focus on clients from growth and frontier markets in Greater China, Central Asia and the Caucasus, the rest of Asia, the Middle East, Africa and Latin America, and I equally advise clients from Europe and North America. Through an affiliated Swiss trust company, we also take care of the incorporation and ongoing administration of their companies and other structures, including accounting, tax returns and corporate secretarial services, and I serve as a professional director where required. With the support of a network of first-class cooperation partners, I also implement solutions worldwide.

My approach is to act as a trusted advisor who works directly with decision-makers, on an equal footing: I start from what you want to achieve and shape every structure, contract and tax decision around your commercial goals and how it improves your after-tax return. As “lawyers who make it happen”, my team and I stay involved until your company is set up, your structure is in place and your transaction has closed, and we remain available for any follow-on work that may be required. You benefit from bespoke solutions and personal attention, and sound, friendly and practical advice. We are not the lowest-cost provider in the market, nor do we intend to be; our aim is to deliver well-founded, proper solutions and excellent value for money.

Get in touch →

Mutual legal assistance and the cooperation of authorities

Notes

Setting up or expanding in Switzerland?