Swiss Code of Conduct September 2006

The purpose of this memorandum is to give an overview on these recent changes that will help to further strengthen Switzerland's and Zurich's attractiveness from a tax point of view.

Code of Conduct for Tax Authorities, Taxpayers and Tax Advisors  (pdf-file)

The Code of Conduct’s original German version entitled “Verhaltenskodex für Steuerbehörden, Steuerzahler und Steuerberater” has been drafted and finalized during two forum meetings headed by Kurt Arnold, Zurich and held at the Institute of Public Finance and Fiscal Law of the University of St. Gallen (Switzerland) on 11 December 2002 and on 18 June 2003. The English translation has been prepared by Peter R. Altenburger from Altenburger Anwaltskanzlei, Zurich together with Joe Czajkowski, Dallas, Texas.

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September 20, 2006