Swiss Supreme Court confirms prohibition for Swiss banks to disclose the names of lawyers associated with the banks' U.S. clients to the U.S. Internal Revenue Service (IRS) and Department of Justice (DoJ)

Under the well-known U.S. "Program for Non-Prosecution Agreements or Non-Target letters for Swiss banks", certain Swiss financial institutions (category 2) may negotiate a non-prosecution agreement (NPA) with U.S. authorities if they believe they have committed tax offenses.