The post-war Switzerland faces two major crises of bank secrecy. Firstly, the conduct of Swiss banks during the Nazi Germany period （1933-1945）, particularly regarding funds deposited by or allegedly stolen from victims of the Holocaust, is under hot discussion. Secondly, given the name of ＂the Heaven for Tax Fraud＂, Switzerland drew special attention to its bank secrecy issues in the first half of 2010, as was caused by a CD recording purportedly much of the bank information of those tax frauds. Bank secrecy in Switzerland was thus at one time rumored to be terminated. This paper attempts to analyze these two crises and the related coping strategies of Swiss banks.
bank secrecythe Gold of the Jewish peopletax evasiontax fraud
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