# VSB 20 Art. 55 — Attestations provided for a specific purpose and changes to attestations - **Rubric (DE):** Zu einem besonderen Zweck erstellte sowie Abänderung von Bescheinigungen - **Rubric (EN):** Attestations provided for a specific purpose and changes to 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 prohibition (see [[VSB 20 Art. 54 - Incomplete or misleading attestations|Art. 54]]) covers special attestations requested by the contracting partner for submission to authorities (*zuhanden von Behörden*). Abs. 2: routinely produced documents (*Belege*), such as account and custody account statements, credit and debit advices, statements on foreign exchange transactions, and coupon and stock exchange statements, may not be altered by the bank for purposes of deception (*zu Täuschungszwecken*). ## Context & interpretation The SBA commentary has no section on Art. 55. 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. 55 - SBVg Kommentar zur VSB 20 (2020), chapter-level remark on the 7. Kapitel