SWITZERLAND Trends and Developments Contributed by: Jean-Marc Carnicé, Canonica Valticos Carnicé & Associés
Mutual Legal Assistance in Financial Criminal Matters and the Egmont Group: Tensions and
that the evidence obtained is admissible and usable in criminal courts. In this sense, mutual legal assistance plays a key role in the judicialisation of international financial cases. It enables the collection and transmission of evidence connected to criminal offences that can be directly relied upon in court. In Switzerland Legal basis At national level, international mutual legal assistance in criminal matters is governed by the Federal Act on International Mutual Assistance in Criminal Matters (Mutual Assistance Act, IMAC) and the Ordinance on International Mutual Assistance in Criminal Matters. Pursuant to Article 1, paragraph 1, IMAC, the Act gov - erns all procedures of international co-operation in criminal matters, in particular assistance intended to support criminal proceedings abroad. Mutual assistance therefore encompasses the trans - mission of information, procedural acts and other official acts permitted under Swiss law, provided that such acts appear necessary for criminal proceedings conducted abroad or serve to recover the proceeds of an offence (Article 63, paragraph 1, IMAC). Mutual assistance measures include, in particular, the obtain - ing of evidence, notably the production of documents and papers (Article 63, paragraph 2, letter c, IMAC). Competent authority Under Article 17, paragraph 2, IMAC, the Federal Office of Justice is responsible for receiving requests from abroad. The execution of requests for mutual legal assistance in criminal matters may then be del - egated by the Federal Office of Justice to the Mutual Legal Assistance division. In 2025, the Federal Office of Justice received 1,333 requests for the taking of evidence in criminal matters, 25 requests for the surrender of property and 1,565 requests for surveillance measures. These figures are steadily increasing, leading to a growing workload and a corresponding desire on the part of authorities to obtain information more efficiently.
Challenges Introduction
International mutual legal assistance in criminal mat - ters is widely recognised as the formal and struc - tured framework through which states co-operate to gather evidence for use in legal proceedings. It is a well‑established and essential tool in the fight against transnational crime, based on binding legal rules and procedural safeguards. However, beyond this estab - lished mechanism, there exists another dimension of international co-operation that is less visible yet equally crucial: the Egmont Group. The Egmont Group is an informal network of finan - cial intelligence units, hereinafter referred to as FIUs, designed to facilitate the rapid exchange of informa - tion relating to suspicious financial activities. Unlike mutual legal assistance, which is strictly regulated, this mechanism allows for more flexible and immedi - ate co-operation. This flexibility is particularly valuable for the early detection and analysis of illicit financial flows. Together, these two approaches illustrate the dual nature of international co-operation in criminal mat - ters: one formal and judicial, the other informal and operational. The aim of this article is, therefore, to examine the relationship between these two complementary instruments. It begins with an overview of interna - tional mutual legal assistance in criminal matters, with a focus on the Swiss system. It then defines and analyses the Egmont Group, before addressing the issues arising from the interaction between interna - tional mutual legal assistance and the Egmont Group. The article concludes with final observations. International mutual legal assistance in criminal matters and the Swiss system Principles and functions International mutual legal assistance is a formal mechanism of co-operation between states that ena - bles the collection and transmission of evidence. It is founded on respect for procedural safeguards, state sovereignty and fundamental rights, thereby ensuring
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