# VSB 20 Art. 54 — Incomplete or misleading attestations - **Rubric (DE):** Unvollständige oder irreführende Bescheinigungen - **Rubric (EN):** Incomplete or misleading attestations - **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 Abs. 1: the issuing of incomplete or otherwise misleading attestations (*Bescheinigungen*) is prohibited, whether to the contracting partner itself or, at its request, directly to authorities in Switzerland or abroad. Abs. 2: "authorities" (*Behörden*) are to be understood in particular as tax authorities, customs offices, currency and banking supervisory authorities, and criminal prosecution authorities (*Strafverfolgungsbehörden*). The terms "incomplete" and "misleading" are defined in Art. 56 and Art. 57; Art. 55 deals with special-purpose attestations and the alteration of routine documents. ## Context & interpretation The SBA commentary has no section on Art. 54. Its only remark on chapter 7 is that the chapter and the Art. 53–57 it contains "bleiben unverändert" (remain unchanged) in the revision. ## 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. 54 - SBVg Kommentar zur VSB 20 (2020), chapter-level remark on the 7. Kapitel