The Swiss authorities recognize the right to secrecy as a basic principle that must be respected by any democratic state. While secrecy is guaranteed, all bank accounts are linked to an identified person, also known as the ultimate beneficiary. It should also be noted that even the principle of bank confidentiality is not absolute in itself: a prosecutor or judge has the right to issue a court order giving the right to legally access bank data necessary for an investigation. http://www.confiduss.com/en/in....fo/blog/article/bank
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