# VSB 20 Art. 57 — Definition of misleading attestations - **Rubric (DE):** Begriff der irreführenden Bescheinigung - **Rubric (EN):** Definition of 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 Attestations are misleading if facts are presented contrary to the truth (*wahrheitswidrig*) in order to deceive authorities, for example by: - a) false dating, false amounts, fictitious prices or rates (*Kurse*), or the statement of false credit recipients or debited parties; - b) attesting fictitious claims or debts, irrespective of whether the attestation corresponds to the bank's books or not; - c) making bank-owned accounts available, where this enables the contracting partner to underpay (*Verkürzung*) fiscal charges owed. Used in the prohibition of [[VSB 20 Art. 54 - Incomplete or misleading attestations|Art. 54]]; incomplete attestations are defined in [[VSB 20 Art. 56 - Incomplete attestations defined|Art. 56]]. ## Context & interpretation The SBA commentary has no section on Art. 57. 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. 57 - SBVg Kommentar zur VSB 20 (2020), chapter-level remark on the 7. Kapitel