Case Law

Decisions rendered by the Swiss federal and cantonal courts - including unpublished o­nes - are listed in reverse chronological order.

Administration fédérale des contributions v. A
Stamp duty, foreign grantor trust
(
blog by David Wallace Wilson)

The Supreme Court 2C_996/2015 (confirming A-2347/2014)

A v. B, C and D
Succession, inter vivos trust, inheritance certificate

The Court of Appeal of Zurich LF-160056-O/U (pdf)

Mr & Mrs A v. Administration fiscale cantonale & Administration fédérale des contributions
Taxation, discretionary or fixed trust, Swiss wealth tax liability
(blog by David Wallace Wilson)

The Court of Appeal of Geneva ATA/54/2016 (pdf)

A, EF and HF v. Staatsanwaltschaft I des Kantons Zürich
International criminal assistance, trust beneficiary´s and protector´s standing
(case report by David Wallace Wilson & Bénédicte Pigeon-Brügge)

The Federal Criminal Court RR.2015.196-198 (pending appeal)

A v. Administration fédérale des contributions
Stamp duty, foreign grantor trust
(blog by David Wallace Wilson)

The Federal Administrative Court A-2347/2014 (subsequently confirmed by Supreme Court)

Dmitri Rybolovlev v. Elena Rybolovleva
(
blog by David Wallace Wilson)
(
case report by David Wallace Wilson)

The Court of Appeal of Geneva (final as parties settled in October 2015)

A et B v. Administration fédérale des contributions
International administrative assistance, irrevocable discretionary trust
(blog by David Wallace Wilson)

The Federal Administrative Court A-7131/2014

A Corp & B Corp v. C AG
(trustee's standing)

The Zurich Commercial Court HG100325-O

A, B and C v. Y, B Trust Reg and F
Third party intervention, discretionary beneficiary

The Cantonal Court of Vaud HC/2014/701

Elena Rybolovleva v. Dmitri Rybolovlev 
(
case report by David Wallace Wilson)

The Geneva District Court

A & B v. Probate Court's order of 7 February 2014
succession, heirs' information request, estate inventory of structures

The Court of Appeal of Geneva DAS/74/2014

A Ltd. v. Schweizerische Eidgenossenschaft und Staat Zürich
Underlying company of trust, effective management & control

The Zurich Administrative Court BB.2013.00037

X SA v. Y Treuhand AG
Liechtenstein trusts, change of trustees, standing to seek restitution from bank

The Supreme Court 4A_329/2013

X v. Administration fiscale de Genève & vice-versa
Taxation, revocable trust, transparency

The Supreme Court ATF 140 I 68

A, B, C and F v. the Geneva Prosecutors Office
Trust beneficiaries' standing to file criminal complaint, freezing order

The Supreme Court 1B_264/2013

A v. FINMA
International administrative assistance, standing of the beneficial owner of the trust's beneficiary company

The Federal Administrative Court B-2697/2013

In re X (CH 1715) (represented by David Wallace Wilson & team)
Swiss real estate in trust, Lex Koller

Commission foncière du Canton de Vaud, section II, published in Revue de droit administratif et de droit fiscal (RDAF), vol.69, No.4-5-6 (2013), pp.596-600 (reg.req.)

In re X (CH 1713)
Swiss real estate in trust, Lex Koller

Commission foncière du Canton de Vaud, section II, published in Revue de droit administratif et de droit fiscal (RDAF), vol.69, No.4-5-6 (2013), pp.590-596 (reg.req.)

A Ltd. v. Schweizerische Eidgenossenschaft und Staat Zürich
Underlying company of trust, effective management & control

The Zurich Tax Appellate Court DB.2012.293 & ST.2012.330 (subsequently confirmed by the Zurich Administrative Court)

A and B v. Justice de paix du canton de Genève (aka "Giacometti cases")
Succession dispute, inventory of trust assets

The Supreme Court 5A_763/2012

X v. Administration fiscale cantonale du canton de Genève
Employee benefit plan, recognition of legal title & equitable title

The Supreme Court 2C_168/2012 & 2C_169/2012

A v. B SA
Change of trustee, jurisdiction, Lugano Convention

The Court of Appeal of Geneva ACJC/240/2013

DX v. EX, F, Foundation G, BX, CX, H, I, K, BX Settlement, CX Family Trust, I Trust, H Trust, L Trust, K Trust
Succession, request for evidence 

The Supreme Court 5A_832/2012

A and B v. L. (aka "Giacometti cases")
Succession dispute, inventory of trust assets

The Supreme Court 5A_434/2012

B v. Administration fiscale cantonale
Taxation, US fixed interest trust, Swiss wealth tax liability

The Court of Appeal of Geneva ATA/558/2012 (A/2737/2009-ICC)

A et B v. Ministère public de la Confédération
Freezing order, trust's underlying company, beneficiaries' standing to challenge

The Federal Criminal Court BB.2012.92 (confirming 1B_21/2010)

A et al. v. the Geneva Prosecutors Office (aka "In re Flavio Briatore")
International criminal assistance, VAT tax fraud, private trust company, trustee's standing to challenge, redacting of information exchanged

The Federal Criminal Court RR.2011.272 etc.

Dmitri Rybolovlev v. Elena Rybolovleva
Divorce, standing, provisional attachment over foreign assets in trust
(case report by David Wallace Wilson)

The Supreme Court 5A_259/2010 (full English translation by David Wallace Wilson and Julie Wynne available in International Trust and Estate Law Reports, 15 ITELR part 4)

A and B v. C (aka "Giacometti cases")
Succession, recognition of foreign trust, standard of proof, sham

The Supreme Court 5A_436/2011 and 5A_443/2011

A v. the Federal Prosecutors Office
Freezing order, beneficiary's standing to challenge

The Federal Criminal Court BB.2011.74 (following 1B_21/2010)

Bundesamt für Justiz v. X AG
Swiss property in trust, lex Koller

The Bern Administrative Court VGE 100.2011.19 (in BVR/JAB 2012 vol.4 pp.209-224)

A and X Anstalt v. Eidgenössische Steuerverwaltung
International administrative assistance, beneficial owner of Anstalt

The Federal Administrative Court A-6680/2010 and A-6756/2010

A Co and B LLC v. C Inc.
Attachment, "Durchgriff"

The Court of Appeal of Geneva ACJC/1100/2011

A v. Eidgenössische Steuerverwaltung
International administrative assistance, individual trustee, standard of proof

The Federal Administrative Court A-6722/2010 and A-6936/2010

X et Y v. Administration fédérale des contributions
International administrative assistance, beneficial owner of foundation, standard of proof

The Federal Administrative Court A-2014/2011

X v. Eidgenossische Steuerverwaltung
International administrative assistance, potential future beneficiaries, redacting

The Federal Administrative Court A-6925/2010

A et B v. Administration fédérale des contributions
International administrative assistance, beneficial owner of trust, revocable trust

The Federal Administrative Court A-535/2011, A-539/2011, A-544/2011, A-547/2011

A v. Eidgenossische Steuerverwaltung
International administrative assistance, beneficial owner of trust, standard of proof

The Federal Administrative Court A-6871/2010

X v. Administration fédérale des contributions
International administrative assistance, beneficial owner of trust, standard of proof

The Federal Administrative Court A-8330/2010 (see also A-7025/2010)

X v. Administration fédérale des contributions
International administrative assistance, beneficial owner of trust, standard of proof

The Federal Administrative Court A-7025/2010 (see also A-8330/2010)

X v. Administration fédérale des contributions
International administrative assistance, beneficial owner of trust

The Federal Administrative Court A-7013/2010 (Pilourteil)

A Trust and B as Trustee v. the Federal Prosecutors Office
International criminal assistance, dissolved trust, trustee's standing to challenge

The Federal Criminal Court RR.2010.200-201

A v. Eidgenössische Steuerverwaltung
International administrative assistance, beneficial owner of foundation

The Federal Administrative Court A-6053/2010 (ATAF 2011/6)

In re X (Dubai) Inc. and Y
Attachment by beneficiary

The Court of Appeal of Geneva ACJC/1105/2010

A v. the Federal Prosecutors Office
Freezing order, beneficiaries' standing to challenge
(
case report by David Wallace Wilson and Grégoire Wuest)

The Supreme Court 1B_21/2010

Elena Rybolovleva v. Dmitri Rybolovlev
Divorce, standing, provisional attachment over foreign assets in trust
(
case report by David Wallace Wilson)

The Court of Appeal of Geneva ACJC/223/2010 (subsequently confirmed by the Supreme Court)

The Zurich Directorate for Economic Affairs v. X and Y
Swiss real estate in trust, Lex Koller

The Supreme Court 2C_409/2009

Lawfirm X Ltd. v. Y
Succession, information request, legal privilege

The Supreme Court 5A_620/2007

A v. the Federal Prosecutors Office
Freezing order, beneficiaries' standing to challenge
(
case report by David Wallace Wilson and Grégoire Wuest)

The Federal Criminal Court BB.2009.71 (subsequently confirmed by the Supreme Court)

Bank X v. Foundation Y
Swiss "rule against perpetuities, ordre public
(following various scholars, including David Wallace Wilson)

The Supreme Court 4A.339/2009, ATF 135 III 614, SJ 2010 I 229

Administration fiscale cantonale v. Commission cantonale de recours en matière administrative et Mrs. W
Taxation, US marital trust, tax reminder

the Court of Appeal of Geneva ATA/464/2009 (A/2053/2008-FIN)

In re EFG International AG
Trustee, standing, obligation to make an offer

Swiss Takeover Board 0423/01

In re X
Swis real estate in trust, Lex Koller

Regierungstatthalteramt Saanen (unpublished)

In re X
Swiss real estate in trust, Lex Koller
(commented by David Wallace Wilson in
planification immobilière autour du trust)

Commission Foncière du Canton de Vaud, section II (unpublished)

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)

E AG v. A Ltd.
Debt enforcement, seizure of trust assets

The Zurich District Court (unpublished)

Bank X Ltd. v. Ms A.
Liquidation of marital regime, spouse's right to information

The Supreme Court 5P.423/2006

A Ltd. v. Bank X
Trustee, standing, res judicata

The Supreme Court 4C.263/2005 and
The Supreme Court 4P.207/2005

Trustee X v. Federal Banking Commission
International legal assistance, insider trading, information o­n settlor/beneficiary

The Supreme Court 2A.703/2005

A v. Bank X
Trust beneficiary's information request

The Court of Appeal of Geneva ACJC/146/2006

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)

A. v. M. & O.
Liechtenstein trust, trustees' standing

The Supreme Court 4C.94/2005

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)

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)

A., D. and G. v. Bank E.
Bank account, heirs' information request

The Court of Appeal of Geneva ACJC 895/03 (C12409/2003)

A. v. Eidgenössische Bankenkommission (Rhodia)
Trustee, standing to appeal

The Supreme Court 2A.55/2003

A., D R. and GU R. v. S.
Bank account, Heirs' information request

The Court Appeal of Geneva ACJC 87/2003 (C12476.912002)

M. & A. vs Banca SA
Trust bank account, heirs’ information request

The Court of Appeal of Ticino 12.2002.00090

X. v. L.
Estate inventory of trust assets, arbitrary

The Supreme Court 5P.112/2002

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

In re X.
Debt enforcement, attachment of assets

The Court of Appeal of Ticino (unpublished)

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, issue 45, 2004, pp.1493-1508)

J. v. Staatsanwaltschaft des Kantons Basel-Stadt
Criminal liability, protector

The Supreme Court 6P.64/2001 and
The Supreme Court 6S.295/2001

P. v. Staatsanwaltschaft des Kantons Basel-Stadt
Criminal liability, protector

The Supreme Court 1P.154/2000

In re X.
Debt enforcement, attachment of assets 

The Court of Appeal of Ticino (unpublished)

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

X v. P. Ltd.
Debt enforcement, seizure, “Durchgriff”

The Supreme Court 5C.23/2000

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

X Estate v. Bank Y
Trust bank account, heirs’ information request

The Court of Appeal of Geneva, C/8804/1997 (ACJC/305/1998)

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

X. v. Y.
Testamentary trust, executor, standing

The Cantonal Court of Vaud (unpublished)

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)

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

X v. Staatsanwaltschaft des Kantons Zürich
Criminal liability, beneficiary

The Supreme Court BGE 103 IV 36

AFIT Aktiengesellschaft für Internationale Investment-Trusts v. Universa Treuhand & Revision AG
Investment funds, Liechtenstein trust

The Supreme Court BGE 101 II 154

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

In re Z. Trust (Vaduz)
Taxation, real estate, Liechtenstein trust

Repertorio di giurisprudenza patria (REP) 1969 p.104, n°66

(Steuerrekurskommission des Kantons Luzern)
Taxation, Liechtenstein trust, tax evasion

Schweizerisches Zentralblatt für Staats- und Verwaltungsrecht (ZBL) 66 p.156

In re Saunders
Debt enforcement, seizure of trust income

The Supreme Court BGE 89 III 12

(Administrative Court of Zurich)
Taxation, net wealth tax liability

Schweizerisches Zentralblatt für Staats- und Verwaltungsrecht (ZBL) 63 p.323

In re E. Th.’s estate
Taxation, estate tax

Archives de droit fiscal suisse (ASA) 29, p.314, n°39

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)

In re G. (Cantonal Appellate Commision of Geneva)
Trust taxation, assimilation to foundation, family foundation,
fideicommission substitution, usufruct and  fiduciary transfer

Unpublished

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

In re Rionda
Debt enforcement, confiscation of assets

The Supreme Court BGE 82 III 63

(District Court of Horgen, Zurich)
Liechtenstein trust, simulation, misuse of right, ordre public

Schweizerische Juristen-Zeitung (SJZ) 1958 (54) p.21

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

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)

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)

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

Aktiebolaget Obligationsinteressenter v. Bank für Internationalen Zahlungsausgleich
Loan, trustee

The Supreme Court BGE 62 II 140 (not available online)

Pugh and Weathers v. Receiver of Schlesinger's bankrupt estate
Trust recognition, Trustee's standing, s
egregation of trust property from insolvency of beneficiary's spouse

The Geneva Commercial Court, see Newsletter Nr.1