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Swiss Federal Court Overturns Lower Court Decision Rejecting Dutch Request for Bank Account Holder Details

|Approved Changes|Switzerland-Netherlands
Switzerland-Netherlands

On 12 September, the Swiss Federal Court issued a release announcing that an earlier lower court decision rejecting a Dutch financial account information request has been overturned.

That earlier decision concerned a 2015 administrative assistance request from the Dutch tax authorities for information on accounts of Dutch residents held at UBS Switzerland AG. That request was made as a collective (group) request for information on the name and addresses of the UBS customers concerned and th…

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