# VSB 20 Art. 53 — Tax evasion and similar acts - **Rubric (DE):** Steuerhinterziehung und ähnliche Handlungen - **Rubric (EN):** Tax evasion and similar acts - **Chapter:** 7. Kapitel — Verbot der aktiven Beihilfe zu Steuerhinterziehung und ähnlichen Handlungen - **Scope:** Banks & securities firms (incorporated via [[GwV-FINMA Art. 35 - Identification, controlling person and beneficial|GwV-FINMA Art. 35]]) - **Status:** In force (since 1 January 2020) ## Description The bank does not lend support (*Vorschub leisten*) to deception manoeuvres (*Täuschungsmanöver*) of its contracting parties towards authorities in Switzerland and abroad, in particular tax authorities, either by incomplete or by otherwise misleading certifications (*Bescheinigungen*). ## Context & interpretation The SBA commentary states that Chapter 7 (Art. 53–57) remains unchanged in the 2020 revision. Under Art. 64 Abs. 2, a breach of Art. 46–57 is sanctioned only if intentional (*vorsätzlich*). ## FATF - None directly. ## Swiss counterparts - None in this map. ## Part of - [[VSB 20]] ## Sources - VSB 20 (Vereinbarung vom 13. Juni 2018, in force 1.1.2020), Art. 53 - SBVg Kommentar zur VSB 20 (2020), Kapitel 7 (Art. 53–57) and Art. 64 Abs. 2