DiKE Entstehung, Bedeutung und Umfang der Sorgfaltspflichten der Schweizer Banken bei der

The Swiss financial center has always been a significant factor in the Swiss economy, and it is important to maintain its good reputation. Therefore, the prevention of money laundering and terrorist financing holds a high priority in Switzerland. However, it is by no means easy for a Swiss bank to consistently comply with regulations, as the number of affected legal areas is considerable and the legal landscape is constantly changing. The St. Gallen dissertation provides a comprehensive overview of the due diligence obligations imposed on Swiss banks regarding the fight against money laundering. To create a deeper understanding, it illustrates the origins and necessity of these due diligence obligations, outlines the connections between the obligations regulated in different laws and at various levels, and analyzes their interrelationships. The work explains the legislative intentions behind each due diligence obligation and the considerations made during the enactment regarding implementation and its implications for the banking sector. The main part of the work focuses on the money laundering-related criminal offenses as well as the individual supervisory and professional due diligence obligations. In doing so, the author addresses not only the theoretical foundations but also their practical implementation in banks. For this purpose, the internal practices and implementation methods of 13 Swiss banks were analyzed.