# VSB 20 Art. 56 — Definition of incomplete attestations - **Rubric (DE):** Begriff der unvollständigen Bescheinigung - **Rubric (EN):** Definition of incomplete 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: attestations are incomplete if facts relevant for deceiving authorities are suppressed, for example where, at the contracting partner's request, the bank omits individual positions in a special confirmation or in an account or custody account statement. Abs. 2: account and custody account statements need not mention that other accounts or custody accounts are held for the same contracting partner. Used in the prohibition of [[VSB 20 Art. 54 - Incomplete or misleading attestations|Art. 54]]. ## Context & interpretation The SBA commentary has no section on Art. 56. 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. 56 - SBVg Kommentar zur VSB 20 (2020), chapter-level remark on the 7. Kapitel