On 31 July 2018, the Swiss Federal Administrative Tribunal rejected a mutual assistance request filed by the French tax administration with the Swiss Federal tax service. The French tax administration had obtained through the German tax authorities a list containing references to bank accounts held in Switzerland in the period 2006-2008 by 38,000 French residents. The German authorities are reported to have obtained the references during a contested search and seizure operation at the offices of the Swiss bank UBS in Frankfurt, Germany. Under the France-Switzerland tax treaty, the exchange of information was possible from 2010 but only with respect...