Subject · Tax

Financial conduct records — Tax

2 case files in the register fall under tax. Each entry links to the court, prosecutor or supervisory source that established it.

Records concerning tax-driven structures, including dividend-arbitrage and cross-border solicitation proceedings.

Case files in this group

Ref.MatterJurisdictionAuthorityAroseLast decisionStatus
DE-2020-02Bonn Regional Court convicts in the first cum-ex trial; the Federal Court of Justice upholds the finding

Cum-ex dividend trading — multiple institutions

GermanyBonn Regional Court / Federal Court of Justice18 March 202028 July 2021Convictions upheld
FR-2019-01Paris court convicts UBS over cross-border client solicitation; higher courts revise the penalty

UBS AG / UBS France

FranceTribunal correctionnel de Paris / Cour de cassation20 February 201915 November 2023Conviction confirmed; penalty reassessed

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