Professional secrecy of the lawyer and exchange of information (chapter 2: clarifications)

In a previous post, a French lawyer with a stall in Switzerland successfully opposed the exchange of tax information due to professional secrecy.

India 🇮🇳 is requesting an exchange with Switzerland 🇨🇭 concerning Indian tax residents. The person targeted in Switzerland 🇨🇭 is a Swiss 🇨🇭 lawyer. The lawyer is invoking professional secrecy, stating that the account in question is a «client» account subject to lawyer-client professional secrecy.

Federal administrative judges find that the lawyer never produced the R form in the proceedings.

Please note: Form R is applicable to lawyers and notaries for the deposit of client assets, exclusively in connection with their specific professional activity subject to professional secrecy – and not as a financial intermediary – for the duration of the ongoing legal case.

Federal administrative judges also find that the lawyer has never made it plausible that this account is used for his typical activities (retainers, payment of court advances, fees, etc.).

The account in question is not subject to solicitor-client privilege and the exchange with India is validated.

The judgment is in German.

TAF, judgment A-6648-2023, of 20 June 2025