Federal Act
|
Art. 43 Cross-border audits
1 In order to implement the financial market acts, FINMA may itself carry out direct audits of supervised persons and entities abroad or have such audits carried out by audit agents.85 2 It may permit foreign financial market supervisory authorities to carry out direct audits of supervised parties provided:
3 Information may be collected through cross-border direct audits only if it is required for the supervisory activity of the foreign financial market supervisory authority. This includes in particular information on whether an institution throughout its group structure:
3bis If during direct audits in Switzerland foreign financial market supervisory authorities wish to consult information linked directly or indirectly to the asset management, securities trading or deposit business for individual clients, FINMA shall collect this information itself and transmit it to the requesting authorities. The same applies to information which directly or indirectly relates to individual investors in collective investment schemes. Article 42a applies.88 3ter FINMA may, for the purposes detailed in paragraph 3, allow the foreign financial market supervisory authority which is responsible for the consolidated supervision of the audited supervised party to consult a limited number of individual client dossiers. The dossiers must be selected randomly on the basis of predefined criteria.89 4 FINMA may accompany the foreign authorities responsible for financial market supervision on their direct audits in Switzerland or arrange for them to be accompanied by an audit company or an audit agent. The supervised persons and entities concerned may request such accompaniment.90 5 Establishments organised under Swiss law must provide the foreign financial market supervisory authorities and FINMA with the information required to carry out the direct audits or the information that FINMA requires to provide the administrative assistance, and must permit the inspection of their books. 6 Establishments are defined as:
85 Amended by Annex No 13 of the Financial Market Infrastructure Act of 19 June 2015, in force since 1 Jan. 2016 (AS 2015 5339; BBl 2014 7483). 86 Amended by Annex No 13 of the Financial Market Infrastructure Act of 19 June 2015, in force since 1 Jan. 2016 (AS 2015 5339; BBl 2014 7483). 87 Amended by Annex No 13 of the Financial Market Infrastructure Act of 19 June 2015, in force since 1 Jan. 2016 (AS 2015 5339; BBl 2014 7483). 88 Inserted by Annex No 13 of the Financial Market Infrastructure Act of 19 June 2015, in force since 1 Jan. 2016 (AS 2015 5339; BBl 2014 7483). 89 Inserted by Annex No 13 of the Financial Market Infrastructure Act of 19 June 2015, in force since 1 Jan. 2016 (AS 2015 5339; BBl 2014 7483). 90 Amended by Annex No 8 of the FA of 20 June 2014 (Consolidation of Oversight through Audit Companies), in force since 1. Jan. 2015 (AS 2014 4073; BBl 2013 6857). BGE
142 IV 207 (1B_249/2015) from 30. Mai 2016
Regeste: Art. 6 Ziff. 1 EMRK; Art. 14 Ziff. 3 lit. g UNO-Pakt II; Art. 113 Abs. 1, Art. 170 Abs. 1, Art. 171, Art. 197 Abs. 1 lit. c und d, Art. 248 Abs. 1, Art. 264 Abs. 1 und Art. 265 Abs. 4 StPO; Art. 7 Abs. 2 GwG; Art. 47 BankG. Strafprozessualer "nemo tenetur"-Grundsatz. Entsiegelung eines sichergestellten bankinternen Memorandums, welches zuvor Gegenstand eines bankenaufsichtsrechtlichen Vorabklärungs- bzw. Auskunftsverfahrens gebildet hat. Untersuchungsrelevanz der versiegelten Unterlage und Verhältnismässigkeit der Entsiegelung (E. 7). Tragweite des Verbots des Selbstbelastungszwangs bei einer beschuldigten Bank. Gesetzliche Aufgabenverteilung und Koordination zwischen der FINMA und der Bundesanwaltschaft bei angezeigten Geldwäschereiverdachtsfällen. Die fragliche bankinterne Unterlage wurde aufgrund eines nicht strafbewehrten Auskunftsbegehrens der FINMA erstellt. Der "nemo tenetur"-Grundsatz steht insofern einer gesetzeskonformen strafprozessualen Sicherstellung einer Kopie der Unterlage bei der beschuldigten Bank nicht entgegen (E. 8). Die von der beschuldigten Bank angerufenen Geheimnisschutzinteressen bilden hier (auch im Lichte der gesetzlichen Selbstbelastungsprivilegien) ebenfalls kein Entsiegelungshindernis (E. 9-12). |