Decisions rendered by the Swiss federal and cantonal courts - including unpublished ones - are listed in reverse chronological order.
| 25 March 2010 |
A. v. the Federal Prosecutors Office
Freezing order, beneficiaries' standing to challenge |
The Supreme Court 1B_21/2010 |
| 15 January 2010 |
The Zurich Directorate for Economic Affairs v. X and Y
Swiss real estate in trust, Lex Koller |
The Supreme Court 2C_409/2009 |
| 7 January 2010 |
Lawfirm X Ltd. v. Y
Estate, information request, legal privilege |
The Supreme Court 5A_620/2007 |
| 16 December 2009 |
A. v. the Federal Prosecutors Office
Freezing order, beneficiaries' standing to challenge |
The Federal Criminal Court BB.2009.71 (subsequently confirmed by the Supreme Court, see above) |
| 17 November 2009 |
Bank X v. Foundation Y
Swiss "rule against perpetuities, ordre public |
The Supreme Court 4A.339/2009 (following various scholars, including David Wallace Wilson) |
| 24 July 2009 |
In re EFG International AG
Trustee, standing, obligation to make an offer |
Swiss Takeover Board 0423/01 |
| 8 February 2008 |
In re X
Swiss real estate in trust, Lex Koller
(commented by David Wallace Wilson in planification immobilière autour du trust) |
Commission Foncière II (unpublished) |
| 19 December 2007 |
In re Robert Palmer's Estate
Estate litigation, executor vs. trustee
(The first trust case rendered after Switzerland's ratification of the Hague Trust Convention - case report by David Wallace Wilson and Julie Wynne) |
The Court of Appeal of Ticino 11.2004.49 (subsequently confirmed by the Supreme Court 5A.111/2008) |
| 13 February 2007 |
E AG v. A Ltd.
Debt enforcement, seizure of trust assets |
The Bezirksgericht of Zurich (unpublished) |
| 5 October 2006 |
A Ltd. v. Bank X
Trustee, standing, res judicata |
The Supreme Court 4C.263/2005 and
The Supreme Court 4P.207/2005 |
| 9 August 2006 |
Trustee X v. Federal Banking Commission
International legal assistance, insider trading, information on settlor/beneficiary |
The Supreme Court 2A.703/2005 |
| 16 February 2006 |
A v. Bank X
Trust beneficiary's information request |
The Court of Appeal of Geneva ACJC/146/2006 |
| 17 November 2005 |
Bank X v. Estate Y
Estate inventory of trust assets, heirs' information request |
The Court of Appeal of Geneva DAS/217/05 (C/28930/2003) |
| 14 September 2005 |
A. v. M. & O.
Liechtenstein trust, trustees' standing |
The Supreme Court 4C.94/2005 |
| 29 October 2004 |
A. v. M. & O.
Liechtenstein trust, Lugano Convention, arbitration clause, trustees' standing |
The Court of Appeal of Basel, in Basler juristische Mitteilungen (BJM) 2007, p.28 (subsequently confirmed by the Supreme Court, 4C.94/2005, see above) |
| 19 December 2003 |
H. v. la décision rendue sur réclamation le 6 février 2003 par l'Administration cantonale des impôts
Tax evasion, tax transparency (Durchgriff) |
The Administrative Court of Vaud FI.2003.0019
(subsequently confirmed by the Supreme Court 2A.67/2004 & 2P.34/2004) |
| 10 September 2003 |
A., D. and G. v. Bank E.
Bank account, heirs' information request |
The Court of Appeal of Geneva ACJC 895/03 (C12409/2003) |
| 17 March 2003 |
A. v. Eidgenössische Bankenkommission (Rhodia)
Trustee, standing to appeal |
The Supreme Court 2A.55/2003 |
| 30 January 2003 |
A., D R. and GU R. v. S.
Bank account, Heirs' information request |
The Court Appeal of Geneva ACJC 87/2003 (C12476.912002) |
| 27 September 2002 |
M. & A. vs Banca SA
Trust bank account, heirs’ information request |
The Court of Appeal of Ticino 12.2002.00090 |
| 16 July 2002 |
X. v. L.
Estate inventory of trust assets, arbitrary |
The Supreme Court 5P.112/2002 |
| 25 June 2002 |
A.X. & B.X. v. Steuerverwaltung des Kantons Basel-Stadt
Protector, income tax liability |
The Supreme Court 2A.90/2001
Der Treuhandexperte 4/02, p.220 |
| 15 May 2002 |
In re X.
Debt enforcement, attachment of assets |
The Court of Appeal of Ticino (unpublished) |
| 19 November 2001 |
X. v. les Etats-Unis d’Amérique
Constructive trust |
The Supreme Court 5C.169/2001
(full English translation by David Wallace Wilson available in Wills & Trusts Law Reports (WTLR), issue 45, 2004, pp.1493-1508) |
| 24 August 2001 |
J. v. Staatsanwaltschaft des Kantons Basel-Stadt
Criminal liability, protector |
The Supreme Court 6P.64/2001 and
The Supreme Court 6S.295/2001 |
| 10 October 2000 |
P. v. Staatsanwaltschaft des Kantons Basel-Stadt
Criminal liability, protector |
The Supreme Court 1P.154/2000 |
| 10 April 2000 |
In re X.
Debt enforcement, attachment of assets |
The Court of Appeal of Ticino (unpublished) |
| 27 March 2000 |
J.-M. C. v. l’arrêt rendu le 11 décembre 1998 par la Cour de justice du canton de Genève
French law regarding trusts |
The Supreme Court 5P.56/1999 |
| 13 March 2000 |
X v. P. Ltd.
Debt enforcement, seizure, “Durchgriff” |
The Supreme Court 5C.23/2000 |
| 3 September 1999 |
Gaon v. Chiltern Trust Co (Jersey) Ltd.
Minimum degree of organisation necessary for art. 150ff Swiss Private International law |
Semaine Judiciaire SJ 2000 I 269 (heading) or
Schweizerische Zeitschrift für internationales und europäisches Recht (SZIER) 2002 402 |
| 2 April 1998 |
X Estate v. Bank Y
Trust bank account, heirs’ information request |
The Court of Appeal of Geneva, C/8804/1997 (ACJC/305/1998) |
| 17 February 1997 |
X v. la Camera di diritto tributario
International legal assistance, tax fraud, income from trust |
The Supreme Court 2A.69/1996 (heading) or
Rivista di diritto amministrativo e tributario ticinese (RDAT) 33t/II 1997, p.398 |
| 14 August 1996 |
X. v. Y.
Testamentary trust, executor, standing |
The Cantonal Court of Vaud (unpublished) |
| 2 February 1994 |
Re Werner K. Rey cases:
OD-Bank (in liquidation) v. the Bankrupt Estate of Rey
Sham trust |
Zürcherische Rechtsprechung ZR 98 (1999) n°52, p.225 or
International Trust and Estate Law Reports, 4 ITELR (2002) p.487 (translation) |
| 5 September 1984 |
X v. l’arrêt rendu le 7 juin 1983 par la Commission cantonale vaudoise de recours
Taxation, net wealth tax liability |
Archives de droit fiscal suisse (ASA) 55, p.657, n°43 |
| 4 February 1977 |
X v. Staatsanwaltschaft des Kantons Zürich
Criminal liability, beneficiary |
The Supreme Court BGE 103 IV 36 |
| 25 February 1975 |
AFIT Aktiengesellschaft für Internationale Investment-Trusts v. Universa Treuhand & Revision AG
Investment funds, Liechtenstein trust |
The Supreme Court BGE 101 II 154 |
| 29 January 1970 |
Harrison v. Schweizerische Kreditanstalt
Qualification of trust deed under Swiss law |
The Supreme Court BGE 96 II 79 or
Journal des Tribunaux (JdT) 1971 I 329 |
| 22 January 1968 |
In re Z. Trust (Vaduz)
Taxation, real estate, Liechtenstein trust |
Repertorio di giurisprudenza patria (REP) 1969 p.104, n°66 |
| 8 January 1966 |
(Steuerrekurskommission des Kantons Luzern)
Taxation, Liechtenstein trust, tax evasion |
Schweizerisches Zentralblatt für Staats- und Verwaltungsrecht (ZBL) 66 p.156 |
| 5 April 1963 |
In re Saunders
Debt enforcement, seizure of trust income |
The Supreme Court BGE 89 III 12 |
| 19 March 1962 |
(Administrative Court of Zurich)
Taxation, net wealth tax liability |
Schweizerisches Zentralblatt für Staats- und Verwaltungsrecht (ZBL) 63 p.323 |
| 16 September 1959 |
In re E. Th.’s estate
Taxation, estate tax |
Archives de droit fiscal suisse (ASA) 29, p.314, n°39 |
| 15 May 1959 |
X v. Wehrsteuer-Rekurskommission des Kantons Zürich
Taxation, tax liability |
The Supreme Court BGE 85 I 115
Journal des Tribunaux (JdT) 1984 I p.371 (French) or
Archives de droit fiscal suisse (ASA) 28, p.161, n°16 (German) or
Revue de droit administratif et de droit fiscal (RDAF), 1960, p.266 (French) |
| 4 December 1956 |
In re G. (Cantonal Appellate Commision of Geneva)
Trust taxation, assimilation to foundation, family foundation,
fideicommission substitution, usufruct and fiduciary transfer |
Unpublished |
| 28 May 1956 |
In re L. de S. (Cantonal Appellate Commission of Vaud)
Taxation, net wealth tax liability |
Revue de droit administratif et de droit fiscal (RDAF), 1957-58, p.145 or
Revue Fiscale, 1958, p.143 |
| 20 April 1956 |
In re Rionda
Debt enforcement, confiscation of assets |
The Supreme Court BGE 82 III 63 |
| 20 January 1956 |
(District Court of Horgen, Zurich)
Liechtenstein trust, simulation, misuse of right, ordre public |
Schweizerische Juristen-Zeitung (SJZ) 1958 (54) p.21 |
| 23 September 1952 |
Böckli v. Konkursmasse Mayer
Fiduciary, joint ownership |
The Supreme Court BGE 78 II 445 (not available online) or
Journal des Tribunaux (JdT) 1953 I 523 |
| 6 April 1951 |
X v. Commission cantonale de recours de Fribourg
Taxation, liability of beneficiary as usufructuary |
Revue de droit administratif et de droit fiscal (RDAF), 1952, p.41 (subsequently confirmed by the Supreme Court) |
| 18 November 1949 |
Eidgenössische Steuerverwaltung v. S. und Wehropfer-Rekurskommission des Kanton Zürich
Taxation of beneficiary |
The Supreme Court BGE 75 I 315 (not available online) or
Archives de droit fiscal suisse (ASA) 18, p.410, n°71 (German) or
Revue de droit administratif et de droit fiscal (RDAF), 1950, p.77 (French) |
| 23 December 1941 |
Meyerhof-Hallgarten v. Oberrekurskommission des Kantons Zürich
(confirmed by the Swiss Supreme Court on May 11th 1942)
Taxation, net wealth tax liability |
B.25/1941 (RB 1941, Nr. 18) or
Archives de droit fiscal suisse (ASA) 11, p.367, n°143 |
| 26 May 1936 |
Aktiebolaget Obligationsinteressenter v. Bank für Internationalen Zahlungsausgleich
Loan, trustee |
The Supreme Court BGE 62 II 140 (not available online) |
| 22 January 1874 |
Pugh and Weathers v. Receiver of Schlesinger's bankrupt estate
Trust recognition, Trustee's standing, segregation of trust property from insolvency of beneficiary's spouse |
The Geneva Commercial Court, see Newsletter Nr.1 |
