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Erfahrungsbericht Registrar General's Department Bahamas Shirley House, #50

Shirley Street, P. O. Box N-532, Nassau, N.P., The Bahamas

17.10.2016

14:00 Uhr erster Besuch beim Registrar Generals Department Bahamas, Shirley House, 50 Shirley
Street, Nassau, N.P., The Bahamas. An der Auenseite des Gebudes Shirley Street 50 ist eine
Anzeigetafel des Registrar General Department mit einem Directory angebracht (Abb.1).Gem
Anzeigetafel ist das Registrar Generals Department zustndig fr

Birth Registration, Death Registration, Certified Copies (Births, Deaths & Marriages)
Ground Floor,
Companies, Intellectual Properties, Deeds & Documents / Searches, Data Management 1st
Floor,
Marrige Licence Application, 2nd Floor.

Mit der Bezeichnung Corporate ist das Handelsregister gemeint, welches sich im ersten Stock
befindet. Der erste Stock ist ber einen Fahrstuhl oder eine Treppe erreichbar. Am Eingang zum
Handelsregister befindet sich ein quer gestellter Schreibtisch, hinter dem ein oder zwei Personen in
Uniform sitzen. Die Uniform trgt die Aufschrift Security.

Die Personen der Security prsentieren jedem Besucher ein Eingangs-/Ausgangsbuch. Um in das
Handelsregister zu gelangen, muss jeder Besucher in das Eingangs- Ausgangsbuch seinen Namen, die
Eingangszeit und das gewnschte Department eintragen. Fr das Registrar General's Department
Handelsregister wird Company eingetragen. Beim Verlassen des Registrar General's Department
muss jeder Besucher die Zeit beim Verlassen in das Eingangs-/Ausgangsbuch eintragen.

Nach dem Kontrolltisch der Security zweigt nach links ein Gang ab, der zu den Bros des Registrar
General's Department fhrt. .In dem Gang stehen eine Couch und Sthle. Brger der Bahamas, die auf
eine Anmeldung ins Geburten, Heirats oder Todesregister warten, nutzen den Gang als Wartezimmer.
Der Gang ist berfllt

Der Gang fhrt zu einer groen Tr, vor welcher der Gang zum Handelsregister rechts abzweigt. Die
zweite Tre rechts in diesem Gang fhrt zu einem Raum, der mit einer Schranke mit drei
fensterartigen Durchlssen zum daneben liegenden Raum abgegrenzt wird. An den Durchlssen sind
Schilder angebracht, die darauf hinweisen, dass die Einsicht in eine Firmenakte (File) $ 15 kostet.
Weiter weisen die Schilder darauf hin, dass das Fotografieren von Files verboten ist (Abb. 2).

Die Durchlsse fhren in einen greren Raum, in dem rund acht Frauen vor uralten Computern sitzen.
Der gesamte Raum macht einen schmutzigen und unorganisierten Eindruck. berall liegen Akten,
welche zum Teil auf dem Boden gestapelt sind. Die Computerausstattung ist 10 bis 20 Jahre alt, wie
auf der Abbildung (Abb. 2) im Hintergrund zu sehen ist.

Wenn man an der Reihe ist, wird man gefragt, ber welche Firma Auskunft gewnscht wird. Mit dem
Hinweis auf die zu zahlenden Kosten in Hhe von $ 15 wird nach dem Auffinden, was lngere Zeit
beanspruchen kann, die Akte durch einen der drei Durchlssse gereicht. Auf Wunsch werden die in der
Akte befindlichen Dokumente mit Angaben zu der Firma fotokopiert. Die Kosten betragen 1$ pro
Blatt.

Nach Durchsicht des Ordners (file) zu Procot Investment Ltd. habe ich vier Kopien in Auftrag
gegeben. Dabei handelt es sich um das

1. Register of Directors of Procot Investments Ltd. mit Stempel des Registar Generals
Departement vom 5.10.2001 (Anlage 1),
2. das Certificate of Good Standing der Procot Investments Ltd. vom 8.10.209 (Anlage 2),
3. den Certificate Request submitted by Pictet Bank & Trust und die Kosten fr das IBC Good
Standing vom 9.10.2009 (Anlage 3)
4. sowie die Liste der bezahlten Pauschalsteuern von 2001 bis 2016 (Anlage 4).

Nach dem Register of Directors of Procot Investments Ltd. (Anlage 1) sind die Direktoren der Procot
Investment Ltd. seit dem 29.11.2000 die Herren Henri de Raemy, Philippe Liniger, Pierre Grandjean.
Die drei Direktoren haben ihren Wohnsitz in Genf, Schweiz.

Das Certificate of Good Standing der Procot Investments Ltd. vom 8.10.2096 (Anlage 2) wurde von
der Pictet Bank & Trust beauftragt, wie der Certificate Request submitted by Pictet Bank & Trust zeigt
(Anlage 3). Bezahlt wurde das Certificate of Good Standing von der Procot Investments Ltd (Anlage
4).

Mit dem Certificate of Good Standing trat die Procot Investments Ltd vor dem Kantonsgericht Zug im
Verfahren ES 201034 als Klgerin auf.

Die Pauschalbesteuerung fr die Procot Investments Ltd betrug fr das Jahr 2001 $ 250 und fr die
Jahre 2002 bis 2016 $ 350 pro Jahr (Anlage 4). Fr das Certificate of Good Standing vom 8.10.2009
zahlte die Procot Investments Ltd $ 25. Fr die versptete Zahlung der Pauschalbesteuerung musste
Procot Investments Ltd. fr 2012 und 2014 Strafsteuern in Hhe von 175 und 2015 in Hhe von $ 35
bezahlen (Anlage 4).

Die Einsicht in die Akte Procot sowie vier Kopien kosteten $ 19. Die Bezahlung der $ 19 erfolgte an
einer separaten Kasse. Diese befindet sich nach Verlassen des Raumes am Ende des Ganges links.
Gegen Bezahlung der $ 19 erhielt ich eine Quittung fr $ 19 in roter und weisser Ausfhrung. Gegen
Vorlage der roten Quittung wurden die bestellten Kopien an dem Durchlass herausgegeben. Die
weisse Quittung verbleibt beim Besteller (Anlage 5)

18.10.2016

Mit dem Taxi erreiche ich am 18.10.2016 gegen 9:30 Uhr den Bayside Executive Park, der an der
Hauptverkehrsader West Bay Street Kreuzung Blake Road liegt. Der Bayside Executive Park liegt 2,3
km oder 3 Fahrminuten vom internationalen Flughafens Nassau Lynden Pindling International entfernt.
Vom Zentrum Nassau ist der Bayside Executive Park rund 16 km oder 25 Fahrminuten entfernt.

Der Bayside Executive Park ist fr die schnelle An- und Abreise von auslndischen Geschftsleuten
konzipiert. Darauf weist der Internetauftritt der Pictet Bank & Trust Ltd. hin (Anlage 6).

Der Bayside Executive Park besteht aus drei gleichartigen dreistckigen Gebuden. Die gesamte
Anlage und speziell die Zufahrt ist elektronisch berwacht und durch Security-Personal gesichert (Abb.
3).

Die Einfahrt des Bayside Executive Park ist mit elektrischen Schranken ausgestattet, die vom
Wrterhaus (Abb. 3) neben den Schranken bedient werden In dem Wrterhaus sitzen mehrere
Security-Personen. Diese gingen davon aus, dass ich Kunde einer der Firmen im Bayside Executive
Park bin und lieen das Taxi ohne Kontrolle und Voranmeldung passieren.

Im Gebude Building No.1, West Bay Street, residiert gem der groen Anzeigetafel am Eingang
Rhone Trustees Bahamas Ltd und Pictet (Abb. 4).Erst im Innern des Gebudes werden neben Pictet
als Pictet Bank & Trust andere Firmen der Pictet Group, wie etwa die Bay Side Pictet Ltd,.angezeigt.
An einer Tafel im Eingangsbereich rechts werden einige Fonds der Pictet genannt. Der Name Procot
Investments Ltd. oder anderer Firmen (mindestens 630 nach ICIJ), fr welche Pictet Bank & Trust als
Registered Agent ttig ist, sind nicht zu finden.
Ich teile der Rezeptionistin mit, dass ich mit einem Vertreter der Procot Investments Ltd. bzw. der
dem Registered Agent der Gesellschaft, der Pictet Bank & Trust Ltd., sprechen mchte. Im
Eingangsbereich steht eine Couch, auf die ich verwiesen werde (Abb. 5).

Nach einigen Minuten erscheint Frau Lashawn Bethell und stellt sich als Deputy Head of Corporate
der Firma Rhone Trustees (Bahamas) Ltd. vor (Anlage 7). Gem SEC-filings hie die Firma Rhone
Trustees (Bahamas) Ltd. bis Januar 2011 Pictet Overseas Trust Corp Ltd ). Gem ICIJ-Datenbank ist
Rhone Trustees (Bahamas) Ltd. Registered Agent fr mehr als 434 Bahamas Gesellschaften.

Die Brorume im Bayside Executive Park verfgen ber einen beeindruckenden Blick ber den
Strand und das Meer (Abb. 6). Die Broausstattung mit Kommunikationseinrichtungen wie modernste
Internetanbindung sind ein starker Kontrast zu den Drittweltbros des Registrar Generals
Department.

Frau Bethell zieht noch einen Kollegen hinzu, der sich nicht vorstellt. Frau Bethell teilt mir mit, dass
Rhone Trustees (Bahamas) Ltd. der Registered Agent der Procot Investment Ltd. sei. Auf meinen
Hinweis hin, dass bei Registrar Generals Department Pictet Bank & Trust als Registered Agent
eingetragen sei, antwortet Frau Bethell, dass vor Kurzem die bertragung des Registered Agent der
Procot von Pictet Bank & Trust auf Rhone Trustees (Bahamas) Ltd. erfolgt sei.

Auf die Frage, ob die Aktien der Procot Investments Ltd. als Namens- (registered shares) oder
Inhaberaktien (bearer shares) ausgegeben worden seien, antwortet der Kollege von Frau Bethell, dass
nach der Rechtslage in den Bahamas nur noch Registered Shares erlaubt seien.

Mit dem Hinweis, dass die Vertreter der Rhone Trustees (Bahamas) Ltd. keine Auskunft ber die
Vergangenheit der Procot Investment Ltd. geben knnten, frage ich um ein Gesprch mit einem
Vertreter der Pictet Bank & Trust nach.

Nach einem Telefongesprch von Frau Bethell mit Pictet Bank & Trust wird mir mitgeteilt, dass die
zustndige Mitarbeiterin Sharon Albery keine Zeit fr ein Gesprch htte. Ich knne ihr meine Fragen
per Email bermitteln. Frau Bethell schreibt mit dazu den Namen Sharon Albery und deren
Emailadresse auf (Anlage 7).

19.10.2016

8:45 Telefongesprch mit Frau Sharon Albery von Pictet Bank & Trust. Frau Albery teilt mir mit, dass
die bertragung des Registered Agent der Procot Investments Ltd. von Pictet Bank & Trust auf Rhone
Trustes schon vor einiger Zeit stattgefunden htte. Warum diese bertragung noch nicht ins Handels-
register eingetragen worden sie, verstehe sie nicht. Auf meine Frage, ob die Aktionre d.h. die
wirtschaftlich berechtigten der Procot bekannt seien, sagt Frau Albery, dass der Registered Agent die
Eigentumsverhltnisse der Procot Investments Ltd. kenne, nicht aber das Handelsregister. Von dem
Registered Agent wrde ich aber keine Auskunft erhalten.

Frau Albery besttigt, dass Procot eine sog. International Business Company (IBC) sei. Auf meine
Frage, ob IBC Gelder fr Anlagekunden investieren drften, antwortet Frau Albery mit einem nein.
Dazu msste Procot speziell registriert sein.

Auf meine Frage besttigt Frau Albery, dass Pictet Bank & Trust eine Vollbank sei. Wenn
berweisungen der Procot von der Bank Pictet & Cie SA in Genf gettigt wurden, htte dies nichts
mit Pictet Bank & Trust zu tun. Procot Investments Ltd. msse in diesem Fall ein Konto in Genf haben.

Nach den Aussagen von Frau Albery hatte die IBC Procot Investments Ltd. ihren offiziellen Firmen-
sitz in der Vollbank Pictet Bank & Trust. Damit war die Procot Investments Ltd. in der Lage, unbe-
grenzt und unkontrolliert Gelder zu verschleiern.
Um die Frage des zustndigen Registered Agent abzuklren, empfiehlt mir Frau Albery mit Frau
Donna Storr, Department Supervisor Corporate beim Registrar Generals Office zu sprechen. Nach
kurzer Zeit sagt Frau Albery, dass Donna Storr geheiratet habe und nun den Namen Donna
Lightbourne trage.

9:30 Besuch des Registrar General's Department. Auf meine Frage nach Donna Lightbourne werde ich
zu ihr gefhrt. Frau Donna Lightbourne nimmt mich mit in ihr Bro, das sich am Ende links des
Raumes befindet, der durch die drei Durchlsse sichtbar ist (Abb. 2) und in dem die Akten des
Handelsregisters bearbeitet werden.

Das Bro von Frau Supervisor Donna Lightbourne ist ein weiteres Beispiel fr die chaotischen
Zustnde im Handelsregister Bahamas. berall auf dem Boden und dem Schreibtisch - liegen
ungeordnet Akten zum Teil in Kartons herum. Vor und hinter dem Schreibtisch von Supervisor Donna
Lightbourne ist kaum Platz zum Sitzen. An der Wand hinter dem Schreibtisch von Supervisor Donna
Lightbourne sind Bilder ihrer Familie angeheftet. Frau Lightbourne sagt mir, dass ein Bild ihren Enkel
zeigt. Neben den Familienbildern prangt ein roter Nikolausstrumpf der Schweizer Schokoladen-Marke
Lindt.

Ich erklre Frau Lightbourne, dass Rhone Trustees (Bahamas) Ltd. behauptet, Registered Agent der
Procot zu sein, obwohl Pictet Bank & Trust in ihrem Register als Registered Agent eingetragen sei.

Frau Lightbourne antwortet darauf, dass Pictet Bank & Trust und Rhone Trustees dasselbe seien (the
same). Auer dem Namen gebe es keinen Unterschied zwischen den Firmen.

Auf mein Insistieren hin ruft Frau Lightbourne in meinem Beisein bei Pictet Bank & Trust an an und
teilt mit, dass im Registrar Generel Register Pictet Bank & Trust als Registered Agent der Procot
Investments Ltd. eingetragen sei. Von Pictet Bank & Trust wird ihr mitgeteilt, dass der Beschluss der
Direktoren von Procot zur nderung des Regsitered Agent schon im April an das Registrar Generel
Department geschickt worden sei.

Frau Lightbourne teilt daraufhin mit, dass kein Schreiben beim Registrar Generel Department
eingegangen sei. Man solle ihr umgehend eine Kopie dieses Schreibens als PDF per Email zusenden.
Kaum 20 Minuten spter wurde die Kopie der Resolution by a Written Consent by the Directors per
Email geschickt. Das Dokument trgt das Datum 22.4.2016 (Anlage 8).

Frau Lightbourne hndigte mir die Kopie zunchst aus, um diese dann von mir zurckzufordern. Mit
dem Dokument geht sie von Ihrem Bro in den Nachbarraum und kehrt nach kurzer Zeit mit dem
Dokument zurck. Frau Lightbourne bergibt mir das Dokument. Das Dokument ist nun mit einem
Stempel des Registrar General's Department versehen, der das Datum 3.5.2016 trgt.

Wenn am 19.10.2016 ein offizielles Dokument mit einem Stempel mit Datum 3.5.2016 versehen
werden kann, sollten alle Dokumente des Registrar Generals Department Bahamas manipulierbar sein.

Im Gesprch ber ihre Familie teilt mir Frau Supervisor Donna Lightbourne mit, dass sie sich sehr fr
die Schweiz interessiere und gerne einmal in die Schweiz reisen wrde. Zum Abschluss des Gesprchs
frage ich Frau Lightbourne nach ihrer Visitenkarte. Auf einem Zettel schreibt Sie mir handschriftlich
ihren Namen, Telefonnummer und Emailadresse (Anhang 9).

Nach Erhalt der Kopie Resolution by a Written Consent bestelle ich mir noch einmal die Akte der
Procot Investment Ltd. Nach Einsicht erbitte ich die Fotokopie der Grndungsurkunde (Certificate of
Incorporation) der Procot vom 1.8.2008 (Anlage 10) sowie eine Kopie des Memorandum of
Associtaion of Procot Investments Ltd. vom 31.7.2000 (Anlage 11). Die sechs Kopien und die erneute
Einsicht in die Procot Akte kosten $ 21 (Anlage 12).

Gem dem Memorandum Of Association Of Procot Investments Ltd. war Pictet Bank & Trust von
Anfang an Registered Agent der Procot Investments Ltd.. Der Geschftssitz der Procot Investments
Ltd. war die Pictet Bank & Trust Ltd, Bayside Executive Park, Building No. 1, West Bay Street and
Blake Road, Nassau, Bahamas. Das Kapital der Procot Investments Ltd. betrgt $ 5000. Gem
Memorandum Of Association Of Procot Investments Ltd. darf Procot keine Bank- oder Treuhandge-
schfte betreiben ( 4, 2c.).

Um den IBC-Status der Procot besser zu verstehen, habe ich mich nach dem Besuch beim Registrar
Generals Department am 19.10.2016 gegen 10:15 Uhr die Firma H & J Corporate Services Ltd.
(Bahamas) Ocean Centre, Montagu Foreshore, East Bay Street, Nassau, Bahamas, Phone: 1 242 502
5200, angerufen. Die Firma H & J Corporate Services Ltd gibt sich im Internet als Spezialist fr die
Grndung von International Business Companies (IBCs) nach dem Recht der Bahamas aus.

Um Informationen ber die Grndung einer IBC zu erhalten, gebe ich mich als Interessent fr die
Grndung einer IBC aus. Man teilt mir mit, dass eine IBC nur $ 350 Steuern im Jahr zu entrichten
habe. Weitere Steuern wrden nicht anfallen Fr IBCs bestehe keine Pflicht zur Buchfhrung oder
eines Jahresabschlusses. Eine Prfung der IBCs gebe es nicht. IBCs htten automatisch ihren
Firmensitz an der Adresse des Registered Agent. Man bentige kein Bro, keinen Telefonanschluss.
Kein Direktor msse auf den Bahamas ansssig sein.

http://www.higgsjohnson.com/bahamas_corporate/services.php

Die Aussagen der Firma H & J Corporate Services Ltd. werden von anderen Firmen besttigt (Anlage
13 14).

Zusammenfassend kann festgestellt werden, dass Procot Investments Ltd., Firmennummer 112, 303 B
eine International Business Company (IBC) nach dem Recht der Bahamas gem International
Business Companies Act 2000 und Amendment to IBC Act 2004 ist. Procot hat keine Brorume,
kein Telefon oder Briefkasten. Procot befindet sich in den Rumlichkeiten der Pictet Bank & Trust.
Procot fhrt keine Bcher, erstellt keinen Jahresabschluss und wird nicht geprft.

Procot hat ein Kapital von $ 5000. Die drei Direktoren haben ihren Wohnsitz in der Schweiz.

Procot ttigte berweisungen in Millionenhhe und trat als Klgerin vor Schweizer Gerichten auf.

Auf den Bahamas kommt eine Bank auf 3500 Einwohner. Das strenge Bankgeheimnis kann zwar vom
Obersten Gerichtshof aufgehoben werden, allerdings nur wenn gegen die Gesetze der Bahamas
verstoen wurde. Steuerhinterziehung ist kein Grund.

Die Pictet Bank & Trust Ltd. verfgt ber eine Vollbanklizenz gem dem The Banks And Trust
Companies Regulation Act, 2000 des Commonwealth of The Bahamas (Anlage 15). Die Pictet Bank
& Trust Ltd. ist ber Swift an den internationalen Zahlungsverkehr angebunden. Der Swift Code ist
PICTBSNX.

Neben der Adresse Bayside Executive Park, Building No. 1, West Bay Street and Blake Road, Nassau,
Bahamas verfgt die Pictet Bank & Trust ber keine Niederlassungen auf den Bahamas oder weltweit.
Die Pictet Bank & Trust verfgt ber keinen Bankautomaten und hat offensichtlich keinerlei
Geschftsverkehr in den Bahamas. Das Geschftsmodell der Pictet Bank & Trust besteht offen-
sichtlich ausschlielich in der Untersttzung ihrer internationalen Kunden beim Verschleiern von Ver-
mgenswerten.

Das Gleiche gilt fr die Rhone Trustees (Bahamas) Ltd., welche an derselben Adresse wie die Pictet
Bank & Trust residiert. Die Rhone Trustees (Bahamas) Ltd., deren Namen bis Januar 2011 Pictet
Overseas Trust Corp Ltd. war, verfgt ebenfalls ber eine Lizenz gem dem The Banks And Trust
Companies Regulation Act, 2000 des Commonwealth of the Bahamas (Anlage 15).

Pictet Bank & Trust Ltd. und Rhone Trustees (Bahamas) Ltd sind Mitglieder der Association of
International Banks and Trust Companies (AIBT) in The Bahamas, Montague Sterling Centre, 2nd
Floor, East Bay Street, N-7880 Nassau, Bahamas (Anlage 16). Der AIBT Code Of Conduct schreibt
vor, dass die Mitglieder sich verpflichten, Gledwssche zu bekmpfen.Develop a counter money
laundering environment by procedures, training and awareness (Anlage 17).

Gem AIBT-Mitgliederverzeichnis ist auch die BSI Overseas (Bahamas) Ltd. Mitglied der AIBT.
Die BSI Overseas (Bahamas) residiert wie Pictet Bank & Trsut und Rhone Trustees (Bahamas) Ltd.
im Executive Park, Bay Street and Blake Road, Nassau Bahamas.

Die BSI Overseas (Bahamas) Limited, Nassau, ist eine hundertprozentige Tochter BSI SA, Lugano,
Switzerland (Anlage 18). Gegen die Bank BSI AG hat im Mai 2016 die Bundesanwaltschaft der
Schweiz ein Strafverfahren wegen des Verdachts der Geldwsche und Korruption erffnet (Anlage 19).
In Singapore wurde der BSI die Banklizenz entzogen.
Abb.1 Registrar Generals Department - Directory
Abb.2 Einer der drei Durchgnge zum Registrar Generals Department Corporate
Abb.3 Ansicht des Bayside Executive Park
Abb. 4 Firmenverzeichnis Building 1 Bayside Executive Park
Abb.5 Warten auf Frau Bethell in der Rezeption
Abb. 6 Blick aus dem Verhandlungsraum
Anlage 1
COMMONWEALTH OF THE BAHAMAS IBC 08
THE INTERNATIONAL BUSINESS COl\1PANIES ACT 2000
(No. 45 of2000)

CERTIFICATE OF GOOD STANDING (SectionlS9)

No. 112303 B PROCOT INVESTMENTS LTD.


I, JACINDA P. BUTLER, Acting Registrar General ofthe Commonwealth ofThe Bahamas, DO HEREBY CERTIFY:
I. The above Company was duly incorporated under the provisions of the International Business Companies Act
2000, (No. 45 of 2000) on the 1st day of August 2000 as Company No. 112303 on the Register of International
Business Companies.
2. The name of the Company is still on the Register of International Business Companies and the Company has paid
all fees, licence fees and penalties due and payable under the provisions ofSections 175 and 194 ofthe said Act.
3. The Company has not submitted to me Artic1es ofMerger or Consolidation that have not yet been effective.
4. Tbe Company has not submitted to me Artic1es of Arrangement that has not yet become effective.
5. The Company is not in the process ofbeing wound up and dissolved.
6. No proceedings have been instituted to strike the name ofthe Company offthe said Register.
7. In so far as is evidenced by the documents filed with this Office, the Company is in good legal standing.
Given under my hand and seal at Nassau in the
Commonwealth of The Bahamas this 8th day
of October, 2009

Acting Registrar General


Anlage 2
Anlage 3

CC/'/i{icatc llcqllcs/

Submitled by PICTET BANK & TRUST

E-IBC Good Slanding - e51911

91h Oelohor 2009

Company
Company Type : Number: 112303

Company Name: PROCOT INVESTMENTS l TO.


Noles :

Melhod o f Payment

Payment on Account

Currenl POA Balance: 500.00


Ttansacllon Amount: 25.00
New POA Balance 475.00

Pri or Prillt Requests


DatefTImo Prlnted Signed By Prlntet! Sy
--- No entries cxist ---

Click Mle: 10 run Company Inqulry

Method of Payment: Payment on Account

Time Slamp Usor 10 Workllow


2009- 10-08-15.02 .56 1\#369 Request submitted by agon!. senl lo Recelving Clerk
Company: PROCOl INVESTMENTS LTD.

Current Workbasket: Receiving Clerk


Workbasket Checklist:
1. o All fees paid
2, o list 01 Directors and Officers
3. o Registered Office filed

Notes:

No Action
Action : Deny Request
Approve, send to Regi strar, Ass!. I Deputy Registrar

Cllck 10 proccss Ih o ac llon

Page I
Anlage 4
Anlage 5
Pictet Nassau - Privatbank | Pictet https://www.group.pictet/corporate/de/home/about_pictet/offices/nassau...
Anlage 6

Nassau
Unsere Bros in Nassau benden sich im Sektor Bayside Executive Park, in der Nhe des
internationalen Flughafens.

Bro und Lageplan


ADRESSE
-Pictet Bank & Trust Ltd
Bayside Executive Park
Building No. 1
West Bay Street and Blake Road
P.O. Box N-4837
Nassau Bahamas

HAUPTNUMMERN
Tel. +1 242 302 2222
Fax +1 242 327 6610

Kontakte
Unternehmenskommunikation Presse-Team
Private Vermgensverwaltung Grgoire Pictet
Fondsadministration und Custody, Pierre Colle
Unabhngige Vermgensverwalter

Haftungsausschluss

2016 PictetGruppe Private Banking, Private Vermgensverwaltung, Institutionelle


Vermgensverwaltung, Asset Services, Unabhngige Vermgensverwalter, Investmentfonds,
Custody & Fondsdienstleistungen

Top homepage photograph: Stphane Couturier for Pictet

1 von 1 25.10.2016 15:23


Anlage 7
Anlage 8
Anlage 9
Anlage 10
Anlage 11

'-...

COMMONWEALTH OF THE BAHAMAS

MEMORANDUM OF ASSOCIATION

OF

PROCOT INVESTMENTS LTD.

NAME

1. The name ofthe Company is PROCOT INVESTMENTS LTD.

REGISTERED OFFICE

2. The Registered Office of the Company will be Bayside Exeeutive


L.. Park, Bllilding No. t West Bay Street, P.O. Box N-4837, Nassall,
Bahamas.
I
~
REGISTERED AGENT

3. The Registered Agent of the Company will be Pietet Bank & Trust
Ltd., Bayside Exeeutive Park, W est Bay Street, P.O . Box N-4837,
Nassau, Bahamas .
L..
GENERAL OBJECTS AND POWERS

4. ('1) The objeet of the Company is to engage in any aet or aetivity


L..
that is not prohibited under any law for the time being in
force in The Bahamas.
L (2) The Company may not:

, (a) carry on business with persons resident in The


'-
Bahamas other than a person mentioned in Sub-clause
(3) hereof;

(b) own an interest in real property situate in The


Bahamas, other than alease referred to in paragraph
(e) of Sub-clallse (3) hereof;

(c) carry on banking business, or trust business;

Page 1 of 5
(d) carry on business as an inslll'ance 01' a reinsurance
company; 01'

L (e) carry on the business of providing the regislcred office


for companies.

(3) For the purposes of paragraph (a) of Sub-clause (2), the


Company shall not be treated as carrying on business with
persons resident in The Bahamas if:

(a) it makes 01' maintains deposits with a person carrymg


on business within The Bahamas;

(b) it makes 01' maintains professional contact with counsel


and attorneys, accountants, bookkeepers, trust
L companies, management companies, investment
advisors 01' other sit11i1ar persons carrying on business
within The Bahamas;

(c) it prepares 01' maintains books ancl re cords within The


Bahamas;
L
(d) it holds, within The Bahamas, meetings of its Directors
01' members;

(e) it holds alease of property for use as an office from


which to communicate with members 01' where books
and records of the Company are prepared 01'
maintained;
L
(I') it holds shares, debt obligations 01' other securities in a
company incorporated under the International
L
Business Companies Act 01' under the Companies Act;
01'

(g) shares, debt obligations 01' other securities in the


Company are owned by any person resident in The
Bahamas 01' by any company incorporated under the
Intel'l1ational Business Companies Act 01' under the
Companies Act.

(4) The Company shall have all such powers as are permitted by
law for the time being in force in The Bahamas, irrespective
of corpora te benefit, to perform all acts ancl engage in all
activities necessary 01' conducive to the conducl, promotion
01' attainment ofthe object of the Company.

Page 2 of 5
(5) The Company shall have all powers to settle its assets 01'
property 01' any part thereof in trust 01' transfer the same to
any other company whether for the protection of its assets 01'
L not ancl with respect to the transfer the Director may provide
that the Company, its creditors, its members 01' any person
having a direct 01' inclirect interest in the Company 01' any of
L.
them may be the b eneficiaries, creditors, members, certificate
holders, partners 01' holders of any similar interest.

L (6) The Directors may by resolution of directors exercise all the


pO\vers of the Company to borrow money and to 1110rtgage 01'
charge its undertakings ancl property 01' any part th ereof, to
I
L.. issue debentures, debenture stock ancl other secUl'ities
whenever money is borrowecl 01' as security for any clebt,
liability 01' obligation ofthe Company 01' of any thirel party,

(7) Any sale, transfer, lease, exchange 01' other disposition of


more than Fifty (50) per centum, by value of the assets of the
L Company ancl any mortgage 01' charge of the undertaking
ancl property of the Company shall for the purposes of
Section 78 of the Act be regardecl as in the usual 01' regular
course of the business carrieel on by the Company,
I (8) The Company shall exist for an inelefinite term or until
L I' emoveel from the Register,

CURRENCY

5, Shares in the Company shall be issu eel in the currency of the Uniteel
States of America,

AUTHORISED CAPITAL
L
6, The authorised capital of the company is U,S, Five Thousanel Dollars
(US$ 5,000 ,00),

CLASSES, NUMBER AND PAR VALUE OF SHARES

7, The authoriseel capital is maele up of one class and one series of


shares clivieleel into Five Thousanel (5,000) shares of One Dollar
(US$1,00) par value with one vote for each,

DESIGNATIONS, POWERS, PREFERENCES, ETC., OF


SHARES

8, The elesignations, powers, preferences, rights, qualifications,


limitations anel restrictions of each class ancl series of shares that
the Company is authoriseel to issue shall be fixeel by resolution of
Page 3 of 5
L

Directors, but the Directors shall not allocate diFferent l'ights as to


voting, dividends, redemption 01' distributions on liquidation unless
the Memorandum of Association shall have been amended to create
L separate classes of shares and all shares in each separate class ancl
series shall have identical rights as to voting, dividends, redemption
ancl distributions.

REGISTERED SHARES AND BEARER SHARES

L 9. Shares may be issued as registered shares 01' to bearer as may be


determined by aresolution of Directors .

L SERVICE OF NOTICE ON HOLDERS OF BEARER SHARES

10. Where shares are issued to bearer, the bearer, identified for this
L purpose by the number of the share certificate, shall be requested to
provide the Company with the name and address of an agent for
service of any notice, inFormation 01' written statement required to
L be given to members, and service upon such agent shall constitute
service upon the bearer of such shares until such time as a new
name and address for service is provided to the Company. In the
absence of such name ancl address being provided, it shall be
sufficient for the purposes of service for the Company to publish the
I notice, information 01' wl'itten statement in one 01' more newspapers
L published 01' circulated in The Bahamas and in such other place, if
any, as the Company shall from time to time by aresolution of
Directors 01' aresolution of members determine. The Directors of
the Company must give sufficient notice of meetings to members
holding shares issued to bearer to allow a reasonable opportunily
L for them to secure 01' exercise the right or privilege, other than the
right 01' privilege to vote, that is the subject of the notice. Wh at
amounts to sufficient notice is a matter of fact to be determined
after having regard to all the circumstances.

VARIATION OF CLASS RIGHTS


L
'l1. If at any time lhe authorised capital is divided into different classes
01' series of shares, the rights altached to any class or series (unless
otherwise provided by the terms of issue of the shares of that class
01' series) may, whether 01' not the Company is being wound up, be
varied with the consent in writing of the holders of not less than
L three-fourths of the issued shares of that class or series and of the
holders of not less than three-fourths of the issued shares of any
other class 01' series of shares which may be affected by such
variation.

The rights conferred upon the holders of the shares of any class
issued with preferred 01' other rights shall not, unless otherwise
Page 4 of 5
expressly provided by t.he terms of iss ue of the shares of t.hat dass,
b e deemed to be varied by the creation 01' issue of furthel' shares
ranking pari pass u therewith,

EXCHANGE OF REGISTERED SHARES AND BEARER


SHARES

'12, Registered shares in th e Company may be exchanged for bearer


shares ancl bearer shares may be exchanged 1'01' registered shares,

TRANSFER OF REGISTERED SHARES

'13, Regis tered shares in th e Company may be transl'erred s ubj ect to th e


prior 01' s ubsequ ent approval of the Company as evide nced by a
resolution of Directors 01' by a resolut.ion of members ,

AMENDMENT OF MEMORANDUM AND ARTICLES OF


ASSOCIATION

'14, The Company may am end its Memorandum of Association and


Art.icl es of Association by aresolution of membe rs 01' by a
resolution of Directors ,

DEFINITIONS

15 , Th e meanings of words in this Memorandum of Association are as


defin ed in th e Articles of Association registered herewith,

W e, the und ersigned, hereby subscribe our names to this


Memorandum of Association for th e purpose of incorporating an
International Business Company under th e laws of The Commonwealth 01'
The Bahamas this 31" day of July, 2000, in the pr sence of:

Su bscriber: Denise Dm'se tt

Page 5 of 5
'-...

COMMONWEALTH OF THE BAHAMAS

MEMORANDUM OF ASSOCIATION

OF

PROCOT INVESTMENTS LTD.

NAME

1. The name ofthe Company is PROCOT INVESTMENTS LTD.

REGISTERED OFFICE

2. The Registered Office of the Company will be Bayside Exeeutive


L.. Park, Bllilding No. t West Bay Street, P.O. Box N-4837, Nassall,
Bahamas.
I
~
REGISTERED AGENT

3. The Registered Agent of the Company will be Pietet Bank & Trust
Ltd., Bayside Exeeutive Park, W est Bay Street, P.O . Box N-4837,
Nassau, Bahamas .
L..
GENERAL OBJECTS AND POWERS

4. ('1) The objeet of the Company is to engage in any aet or aetivity


L..
that is not prohibited under any law for the time being in
force in The Bahamas.
L (2) The Company may not:

, (a) carry on business with persons resident in The


'-
Bahamas other than a person mentioned in Sub-clause
(3) hereof;

(b) own an interest in real property situate in The


Bahamas, other than alease referred to in paragraph
(e) of Sub-clallse (3) hereof;

(c) carry on banking business, or trust business;

Page 1 of 5
(d) carry on business as an inslll'ance 01' a reinsurance
company; 01'

L (e) carry on the business of providing the regislcred office


for companies.

(3) For the purposes of paragraph (a) of Sub-clause (2), the


Company shall not be treated as carrying on business with
persons resident in The Bahamas if:

(a) it makes 01' maintains deposits with a person carrymg


on business within The Bahamas;

(b) it makes 01' maintains professional contact with counsel


and attorneys, accountants, bookkeepers, trust
L companies, management companies, investment
advisors 01' other sit11i1ar persons carrying on business
within The Bahamas;

(c) it prepares 01' maintains books ancl re cords within The


Bahamas;
L
(d) it holds, within The Bahamas, meetings of its Directors
01' members;

(e) it holds alease of property for use as an office from


which to communicate with members 01' where books
and records of the Company are prepared 01'
maintained;
L
(I') it holds shares, debt obligations 01' other securities in a
company incorporated under the International
L
Business Companies Act 01' under the Companies Act;
01'

(g) shares, debt obligations 01' other securities in the


Company are owned by any person resident in The
Bahamas 01' by any company incorporated under the
Intel'l1ational Business Companies Act 01' under the
Companies Act.

(4) The Company shall have all such powers as are permitted by
law for the time being in force in The Bahamas, irrespective
of corpora te benefit, to perform all acts ancl engage in all
activities necessary 01' conducive to the conducl, promotion
01' attainment ofthe object of the Company.

Page 2 of 5
(5) The Company shall have all powers to settle its assets 01'
property 01' any part thereof in trust 01' transfer the same to
any other company whether for the protection of its assets 01'
L not ancl with respect to the transfer the Director may provide
that the Company, its creditors, its members 01' any person
having a direct 01' inclirect interest in the Company 01' any of
L.
them may be the b eneficiaries, creditors, members, certificate
holders, partners 01' holders of any similar interest.

L (6) The Directors may by resolution of directors exercise all the


pO\vers of the Company to borrow money and to 1110rtgage 01'
charge its undertakings ancl property 01' any part th ereof, to
I
L.. issue debentures, debenture stock ancl other secUl'ities
whenever money is borrowecl 01' as security for any clebt,
liability 01' obligation ofthe Company 01' of any thirel party,

(7) Any sale, transfer, lease, exchange 01' other disposition of


more than Fifty (50) per centum, by value of the assets of the
L Company ancl any mortgage 01' charge of the undertaking
ancl property of the Company shall for the purposes of
Section 78 of the Act be regardecl as in the usual 01' regular
course of the business carrieel on by the Company,
I (8) The Company shall exist for an inelefinite term or until
L I' emoveel from the Register,

CURRENCY

5, Shares in the Company shall be issu eel in the currency of the Uniteel
States of America,

AUTHORISED CAPITAL
L
6, The authorised capital of the company is U,S, Five Thousanel Dollars
(US$ 5,000 ,00),

CLASSES, NUMBER AND PAR VALUE OF SHARES

7, The authoriseel capital is maele up of one class and one series of


shares clivieleel into Five Thousanel (5,000) shares of One Dollar
(US$1,00) par value with one vote for each,

DESIGNATIONS, POWERS, PREFERENCES, ETC., OF


SHARES

8, The elesignations, powers, preferences, rights, qualifications,


limitations anel restrictions of each class ancl series of shares that
the Company is authoriseel to issue shall be fixeel by resolution of
Page 3 of 5
L

Directors, but the Directors shall not allocate diFferent l'ights as to


voting, dividends, redemption 01' distributions on liquidation unless
the Memorandum of Association shall have been amended to create
L separate classes of shares and all shares in each separate class ancl
series shall have identical rights as to voting, dividends, redemption
ancl distributions.

REGISTERED SHARES AND BEARER SHARES

L 9. Shares may be issued as registered shares 01' to bearer as may be


determined by aresolution of Directors .

L SERVICE OF NOTICE ON HOLDERS OF BEARER SHARES

10. Where shares are issued to bearer, the bearer, identified for this
L purpose by the number of the share certificate, shall be requested to
provide the Company with the name and address of an agent for
service of any notice, inFormation 01' written statement required to
L be given to members, and service upon such agent shall constitute
service upon the bearer of such shares until such time as a new
name and address for service is provided to the Company. In the
absence of such name ancl address being provided, it shall be
sufficient for the purposes of service for the Company to publish the
I notice, information 01' wl'itten statement in one 01' more newspapers
L published 01' circulated in The Bahamas and in such other place, if
any, as the Company shall from time to time by aresolution of
Directors 01' aresolution of members determine. The Directors of
the Company must give sufficient notice of meetings to members
holding shares issued to bearer to allow a reasonable opportunily
L for them to secure 01' exercise the right or privilege, other than the
right 01' privilege to vote, that is the subject of the notice. Wh at
amounts to sufficient notice is a matter of fact to be determined
after having regard to all the circumstances.

VARIATION OF CLASS RIGHTS


L
'l1. If at any time lhe authorised capital is divided into different classes
01' series of shares, the rights altached to any class or series (unless
otherwise provided by the terms of issue of the shares of that class
01' series) may, whether 01' not the Company is being wound up, be
varied with the consent in writing of the holders of not less than
L three-fourths of the issued shares of that class or series and of the
holders of not less than three-fourths of the issued shares of any
other class 01' series of shares which may be affected by such
variation.

The rights conferred upon the holders of the shares of any class
issued with preferred 01' other rights shall not, unless otherwise
Page 4 of 5
expressly provided by t.he terms of iss ue of the shares of t.hat dass,
b e deemed to be varied by the creation 01' issue of furthel' shares
ranking pari pass u therewith,

EXCHANGE OF REGISTERED SHARES AND BEARER


SHARES

'12, Registered shares in th e Company may be exchanged for bearer


shares ancl bearer shares may be exchanged 1'01' registered shares,

TRANSFER OF REGISTERED SHARES

'13, Regis tered shares in th e Company may be transl'erred s ubj ect to th e


prior 01' s ubsequ ent approval of the Company as evide nced by a
resolution of Directors 01' by a resolut.ion of members ,

AMENDMENT OF MEMORANDUM AND ARTICLES OF


ASSOCIATION

'14, The Company may am end its Memorandum of Association and


Art.icl es of Association by aresolution of membe rs 01' by a
resolution of Directors ,

DEFINITIONS

15 , Th e meanings of words in this Memorandum of Association are as


defin ed in th e Articles of Association registered herewith,

W e, the und ersigned, hereby subscribe our names to this


Memorandum of Association for th e purpose of incorporating an
International Business Company under th e laws of The Commonwealth 01'
The Bahamas this 31" day of July, 2000, in the pr sence of:

Su bscriber: Denise Dm'se tt

Page 5 of 5
Anlage 12
Anlage 13

Bahamas IBC Corporate Details


General
Type of Entity IBC
Type of Law Common Law
Governed by International Business Companies Act 2000; Amendment to IBC Act 2004
Registered Office in Bahamas Yes
Shelf company availability Yes
Our time to establish a new company 2-3 Business days
Minimum government fees (excluding taxation) US $350
Corporate Taxation No
Access to Double Taxation Treaties No
Share capital or equivalent
Standard currency (Pegged 1 BSD = 1 USD) Bahamian Dollar
Permitted currencies Any
Minimum paid up US $1
Usual authorized US $50,000
Bearer shares allowed No
No par value shares allowed Yes
Directors
Minimum number One
Local required No
Publicly accessible records Yes
Location of meetings Anywhere
Corporate directorship allowed Yes
Shareholders
Minimum number One
Publicly accessible records No
Corporate shareholder allowed Yes
Location of meetings Anywhere
Company Secretary
Required No
Local or qualified N/A
Accounts
Requirements to prepare Yes
Audit requirements No
Requirements to file accounts No
Publicly accessible accounts No
Recurring Government Costs
Minimum Annual Tax / License Fee US $350
Annual Return Filing Fee N/A
Other
Requirement to file annual return No
Migration of domicile permitted Yes
Quelle http://www.ocra.com/jurisdictions/bahamas.asp
Incorporating Bahamas IBC. Bahamas offshore company formation and offshore asset protection Anlage 14
Offshore asset protection utilizing Bahamas IBC
and Bahamas offshore company
Arawak Indians inhabited the islands when Christopher
Columbus first set foot in the New World on San
Salvador in 1492. British settlement of the islands began
in 1647; the islands became a colony in 1783. Since
attaining independence from the UK in 1973, The
Bahamas have prospered through tourism and
international banking and investment management.

Location: Caribbean, chain of islands in the North Atlantic


Ocean, southeast of Florida, northeast of Cuba.

Bahamas IBC, Bahamas offshore company


To Main Page
Bahamas IBCs may carry out most business activities. Bahamas offshore companies are exempt from all
AboutUs
Bahamas taxes and stamp duties and therefore not subject to any income, capital gains or other taxes.
International Business Corporation (IBC) is not subject to Bahamas Exchange Control Regulations. The
Offshorebankaccounts:
exemptions remain in force for twenty years from the date of incorporation of a Bahamian offshore
Offshorebankingand company. All the above is advantageous for offshore asset protection.
offshorebankaccounts
Offshoredebitcards Taxes
andbankaccount
Bahamas IBC pay no taxes in the Bahamas.
Paymentprocessing for online Shareholders
merchants:
Creditcardspayments Only one shareholder is required to form a Bahamas offshore company. All shares should be registered.
processing Details of the shareholders appear in the public record in Bahamas.

Directors
Offshorecompanyformation:
inAnguilla A minimum of one director is required for a Bahamas IBC. Directors may be individuals or corporations,
inBahamas and need not be residents of the Bahamas. Directors' details are public.
inBelize
Annual reporting
inBVI
inCyprus Annual reports do not need to be filed. There is no requirement to have local meetings. The registers and
inCostaRica minutes of meetings must be kept at the registered office. Bahamas offshore company must have a
inDominica company seal, an imprint of which is to be kept at the registered office.
inMontenegro Registered agent
inGibraltar
inGuatemala Bahamas IBC must keep a local Registered Office / Agent, which we will provide.
inIsleofMan
Transfer of assets
inLiberia
inMalta Bahamas offshore company may transfer its assets in trust for the benefit of its creditors, shareholders or
inMauritius other persons having an interest thus providing offshore asset protection.
inMarshallIslands Restrictions
inPanama
inScotland(UK) The word "Limited", "Corporation", "Incorporated", "Societe Anonyme", "Societe Ananima", or its
inSVG respective abbreviation "Ltd.", "Inc.", or "S.A.", shall be at the end of the name of the Company.
inSt.Kitts&Nevis Bahamas IBC cannot
inSeychelles
inSamoa be registered under a name that contains the words "Assurance", "Bank", "Building Society" ,"Chamber of
Commerce", "Chartered", "Cooperative", "Imperial", "Insurance", "Municipal", "Royal", "Trust", or a word
inVanuatu
conveying a similar meaning.
inHongKong
Timing
LLC-LimitedLiabilities
Companies: Bahamas offshore company incorporation can usually be completed within 15 -20 working days, although
inUSA the extensive due diligence procedure may make this time much longer.

The maximum authorized share capital is US$ 5,000.00, for the minimum Government fees. Bahamas IBC
Limited Partnerships formation: is not required to pay the capital.
inNewZealand
Confidentiality
Offshorecompanyincorpora-
The names and addresses of the Bahamas IBC directors, officers and shareholders are filed and registered
ting:
in the Bahamas and therefore are public.
inDelaware
inNevada To initiate the incorporation of an IBC in Bahamas the client has to provide the following
inOregon documents for every beneficiary, director and shareholder:
inWashington D.C.
notarized passport copy;
original bank reference;
Limitedcompanyformation: notarized proof of residence;
UK Ltd original professional character reference;
UK LLP due diligence form.
Singapore Limited
The due diligence documents have to be forwarded to Bahamas prior to incorporation.

http://www.privacy-solutions.com/offshore-company-services-bahamas.html[27.10.2016 16:01:06]
Incorporating Bahamas IBC. Bahamas offshore company formation and offshore asset protection

VATregistrationinEuropean Schedule of fees


Union:
EU VAT Formation of a Bahamas IBC including all legal fees and necessary documents, domiciliary services
(registered office, agent) and government tax US$1750
AllInOneToolforinternati- Shipment by courier (DHL, FedEx) US$95
onal trading:
Second and subsequent years US$1090. Please note that the companies incorporated within May
Shelf companies
- December of current year will pay renewals in two installments. US$ 390 is to be paid in April of
the year following the year of Bahamas offshore company incorporation and US$ 700 is to be paid on
Virtualofficeservice: the anniversary of the Bahamas IBC.
inUKandLondon
inUSA Please advise if you would wish to proceed with Bahamas IBC formation.
inCanada
We will send an invoice by e-mail or fax with wire transfer instructions. When the fees are received we
Offshore Web Hosting will initiate the incorporation.
Offshore yacht registration We will need three alternatives of proposed names and the details of directors/shareholders.

The files below may be helpful in obtaining additional information while Bahamas offshore company
incorporating or utilizing a Bahamas IBC for offshore asset protection:
Important News. IBC Act 2000.pdf file
International Business Company Act.pdf file
Bahamas Overview.pdf file

Please request additional information sending


a message to our fax numbers in:
UK: +44 870 421 1387
USA: +1 626 609 3984
or E-mail: info@privacy-solutions.com
To Main Page

1997 privacy-solutions.com
Bahamas IBC, Bahamas offshore company, offshore asset protection

http://www.privacy-solutions.com/offshore-company-services-bahamas.html[27.10.2016 16:01:06]
Anlage 15
Members Directory | AIBT
Anlage 16

info@aibt-bahamas.com
+(242) 393-5500

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Members Directory

Our current membership directory is


shownbelow. Use the letters to filter the list as
necessary and/orclick ona company name for
additionaldetails.
ABCDEFGIJLMPRSTU

Amber BaNK Ltd. Amber Trust Ltd. ANdBaNc (BaHamas) Limited

ANsbacHer (BaHamas) BamONt Trust COmpaNY BaNca del SempiONe


Limited Limited (OVerseas) Ltd.

BaNcO SaNtaNder BaHamas BaNcO VOtOraNtim S.A. BaNK Of THe BaHamas


INterNatiONal Limited Nassau BraNcH INterNatiONal

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BaNQue HaVillaNd BBM BaNK Limited BIE BaNK & Trust


(BaHamas) Ltd. BaHamas Ltd.

BSI AG, Nassau BraNcH BSI OVerseas (BaHamas) Butterfield Trust


Ltd. (BaHamas) Limited

Capital UNiON BaNK CaYside Trust COmpaNY CBH (BaHamas) Ltd.


(BaHamas) Ltd. Limited

CIBC FirstCaribbeaN CIBC Trust COmpaNY CitcO BaNK aNd Trust CO.
INterNatiONal Ltd. (BaHamas) Ltd. (BaHamas) Ltd.

Cititrust (BaHamas) Ltd. ClairmONt Trust COmpaNY COral Credit BaNK aNd
Limited Trust Ltd.

COrNer BaNK (OVerseas) Credit Suisse BraZil Credit Suisse Trust Ltd.
Ltd. (BaHamas) Ltd.

Credit Suisse, AG Nassau DartleY BaNK & Trust Deltec BaNK aNd Trust
BraNcH Limited Limited

EdmONd de ROtHsHcHild EFG BaNK & Trust EQuitY BaNK ANd Trust
(BaHamas) Ltd. (BaHamas) Ltd. BaHamas Limited

EurO-DutcH Trust EurObaNcO BaNK Limited FidelitY BaNK & Trust


COmpaNY (BaHamas) Limited INterNatiONal Limited

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First OVerseas BaNK Ltd. First Trust BaNK Ltd. GONet BaNK & Trust
Limited

INteligO BaNK Ltd. INtertrust (BaHamas) Ltd. Itau BaNK & Trust
BaHamas Ltd.

J P MOrgaN Trust Julius Baer BaNK & Trust LOmbard Odier Darier
COmpaNY (BaHamas) Limited (BaHamas) Ltd. HeNtscH PriVate BaNK &
Trust

LYfOrd INterNatiONal BaNK MacrO BaNK Limited MetrOpOlitaN BaNK


& Trust Ltd. (BaHamas) Limited

MMG BaNK & Trust Ltd. Pictet BaNK & Trust Ltd PriVate INVestmeNt BaNK
Limited

RHONe Trustees (BaHamas) SaNtaNder BaNK & Trust ScOtiabaNK (BaHamas) Ltd.
Ltd. Ltd.

SOciete GeNerale PriVate St. James BaNK & Trust State BaNK Of INdia
BaNKiNg (BaHamas) Ltd. COmpaNY Limited

SYZ BaNK (BaHamas) Ltd. THe BaNK Of NOVa ScOtia THe BaNK Of NOVa ScOtia
INterNatiONal Limited Trust CO. (BaHamas)
Limited

THe PriVate Trust THe WiNterbOtHam Trust UNiON BaNcaire PriVee


COrpOratiON Limited COmpaNY Limited (BaHamas) Ltd.

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Anlage 17

CODE OF CONDUCT
ASSOCIATION OF
INTERNATIONAL
BANKS & TRUST
COMPANIES IN THE BAHAMAS

ASSOCIATION OF INTERNATIONAL BANKS & TRUST


COMPANIES IN THE BAHAMAS

CODE OF CONDUCT

Approved by the
CENTRAL BANK OF THE BAHAMAS
January 11, 2002

ASSOCIATION OF INTERNATIONAL BANKS & TRUST COMPANIES IN THE BAHAMAS


CODE OF CONDUCT
ASSOCIATION OF
INTERNATIONAL
BANKS & TRUST
COMPANIES IN THE BAHAMAS

1. PREAMBLE customer relationships in accordance with law.

1.1 The Association, recognising that The Bahamas Always act in a manner that preserves the
is a leading international financial centre, good name and reputation of the industry and
has agreed this Code as being important to jurisdiction.
the financial supervision of this centre, the
prevention and detection of money laundering 4. DEFINITIONS
and the preservation of confidentiality in the
conduct of banking relationships. 4.1 In this Code and Preamble:

2. OBJECTIVES ASSOCIATION means the Association of


International Banks and Trust Companies in
2.1 This Code is intended to: The Bahamas.

Promote best international standards of BOARD means the Board of Directors of the
banking practice as recognised by the Basel Association.
Committee on Banking Supervision and the
Wolfsberg AML Principles; CENTRAL BANK means the Central Bank of
The Bahamas.
Reaffirm the standards of confidentiality and
privacy as required by law and good banking CODE means this Code of Conduct with
practice; regard to cooperation with judicial and
regulatory authorities of The Bahamas, the
Evidence the Associations commitment to the exercise of due diligence and the maintenance
legal and regulatory framework governing the of bank confi-dentiality.
bank and trust company sector;
FIU means the Financial Intelligence Unit of
Maintain the position ofThe Bahamas as a The Bahamas.
leading international financial centre for the
conduct of international banking. KYC means know your customer.

3. PRINCIPLES MEMBER means a member of the


Association.
3.1 The guiding principles embodied in this Code
are: MLRO means Money Laundering Reporting
Officer.
Cooperate fully with local judicial and
regulatory authorities and operate in full STR means suspicious transaction report.
compliance with applicable laws and
regulations. 4.2 The following abbreviations shall refer to the
following laws of The Bahamas:
Know your customer.
BTCRA Banks and Trust Companies
Report suspicious transactions. Regulations Act, 2000

Develop a counter money laundering FITRR Financial Intelligence (Transactions


environment by procedures, training and Reporting) Regu-lations, 2001
awareness.
FTRA Financial Transactions Reporting Act,
Maintain the confidentiality and privacy of 2000
ASSOCIATION OF INTERNATIONAL BANKS & TRUST COMPANIES IN THE BAHAMAS
CODE OF CONDUCT
ASSOCIATION OF
INTERNATIONAL
BANKS & TRUST
COMPANIES IN THE BAHAMAS

FTRR Financial Transactions Reporting 7.2 If the MLRO considers that a report should be
Regulations, 2000 made urgently (e.g. where an account is subject
to a current investigation) initial notification to
PCA Proceeds of Crime Act, 2000 the FIU should be made by telephone, email,
or other means but followed up in writing as
5. COOPERATION WITH JUDICIAL AND soon as is practicable after the initial report.
REGULATORY AUTH-ORITIES AND A STR should contain details (to the extent
COMPLIANCE WITH LAWS & available) as specified in the Second Schedule
REGULATIONS OF THE BAHAMAS of the FTRA and contain the grounds of
suspicion.
5.1 Every member will promptly comply with
orders of a Bahamian court and the orders, 7.3 Members must ensure that its customer who
directions, regulations and prescribed is the subject of the STR is not tipped off as
policies of the Central Bank, the FIU or to the making of the STR or the resulting
other regulatory agency of The Bahamas investigation.
with authority in relation to banks and trust
companies. The rights of a member to seek 8. RETENTION OF RECORDS
a review, varia-tion, discharge or clarification
of an order, direction, regulation or policy are 8.1 A member must keep all records reasonably
acknowledged. necessary to enable a transaction to be readily
reconstructed by the FIU.
5.2 Every member shall take care to ensure that
its operations are in full compliance with 8.2 Transaction records must contain the following
applicable laws and regulations of The information:
Bahamas. Nature of transaction
Amount and currency denomination
6. KNOW YOUR CUSTOMER Date of transaction
Parties to transaction
6.1 Members shall verify the identity of a person Facility through which transaction
seeking to become a customer in accordance conducted and other facilities involved
with the requirements and procedure for so (even if the other facilities pro- vided by
doing under the FTRA, FTRR, and guidelines another institution)
as may be issued from time to time by the FIU.
8.3 Transaction records must be kept for at least 5
7. SUSPICIOUS TRANSACTIONS years after com-pletion of the transaction while
REPORTING verification of identity records must be kept for
5 years after completion of the relationship.
7.1 Where any person conducts or seeks to
conduct any transaction by, through or with 8.4 Records must be kept in written English or
a member and the member knows, suspects in a form from which they could be readily
or has reasonable grounds to suspect that the converted into written English and may be
transaction or proposed transaction involves stored on microfiche, computer disk or in other
proceeds of crime as defined by the PCA, the electronic form.
member shall make a STR in writing to the
FIU, addressed to The Director, Financial 9. PROCEDURES, TRAINING AND
Intelligence Unit, 3rd Floor, Norfolk House, AWARENESS
Frederick Street, Nassau, Tel: 356-6327, Fax:
322-5551. 9.1 In accordance with regulations 3, 4, 5 and 6

ASSOCIATION OF INTERNATIONAL BANKS & TRUST COMPANIES IN THE BAHAMAS


CODE OF CONDUCT
ASSOCIATION OF
INTERNATIONAL
BANKS & TRUST
COMPANIES IN THE BAHAMAS

of the FITRR, members shall establish and nature of the background against which the
maintain written procedures for identification anti-money laundering laws have been made.
of facility holders and beneficial owners, for Additionally, they should be aware of their own
record keeping, for the internal reporting personal obligations and liability under the
of suspicious activities and for the training law should they fail to adhere to the internal
of appropriate staff on money laundering reporting procedures.
prevention.
9.7 All new employees who will be dealing with
Internal Reporting customers or transactions should be introduced
to the counter money laundering and internal
9.2 Specific reference is made to regulation 5, reporting procedures and training in the
FITRR. A member is required to identify and recognition of suspicious transactions.
appoint a suitably qualified and experienced
officer of its institution as a MLRO who shall 9.8 The Compliance Officer and MLRO should
be registered with the FIU. In appropriate receive in-depth and ongoing training on
cases a member should also appoint a Deputy, all aspects of the counter money laundering
who should be a staff of similar status and law and the members internal policies and
experience to the MLRO. The MLRO be responsible to ensure that all relevant
should be well versed in the different types of employees receive refresher training to
transactions which the member handles and maintain the prominence of money laundering
which may give rise to opportunities for money prevention and the related obligations.
laundering. The MLRO shall be responsible
for receiving internal reports of knowledge or Monitoring of business relationships
suspicion of money laundering, considering
such report (and permitting him access to all 9.9 Members should have systems and controls
relevant information for such consideration) in place to monitor on an ongoing basis the
and where appropriate making a STR to the activity on all accounts. This monitoring could
FIU. be based on exceptions rather than on all
transactions. The purpose of the monitoring is
9.3 Additionally, regulation 5, FITRR requires for members to be vigilant for any significant
the appointment of a senior officer as a changes or inconsistencies in the pattern of
Compliance Officer to ensure that the member transactions. Inconsistency is measured against
is in full compliance with the laws of The the stated and original purpose of the accounts.
Bahamas. Possible areas to monitor could be:
Transaction type
9.4 The MLRO and the Compliance Officer may Frequency
or may not be the same person. Amount
Geographical origin/destination
Training & Awareness Account signatories

9.5 All staff at all levels must be made aware of the 9.10 Effective monitoring may be achieved through
identity of the MLRO and his Deputy. Further, a combination of computerised and human
the procedure and reporting chain for making manual solutions. A corporate compliance
an internal report to the MLRO of knowledge culture, and properly trained, vigilant
or suspicion of money laundering should be staff through their day to day dealing with
well communicated. customers, will form an effective monitoring
method as a matter of course. Computerised
9.6 Members should have formal procedures to approaches may include the setting of floor
ensure that all staff are fully educated in the levels for monitoring by amount.
KYC requirements and appreciate the serious

ASSOCIATION OF INTERNATIONAL BANKS & TRUST COMPANIES IN THE BAHAMAS


CODE OF CONDUCT
ASSOCIATION OF
INTERNATIONAL
BANKS & TRUST
COMPANIES IN THE BAHAMAS

10. CONFIDENTIALITY AND PRIVACY 13.2 The Board is authorised to withhold or


withdraw membership from any bank or trust
10.1 Members will scrupulously maintain the company which fails or refuses to adhere to
confidentiality of its customers banking this Code. Any such measure by the Board
affairs in accordance with and subject to the shall be promptly reported to the Central
requirements of law. Specifically, members Bank. Additionally, it shall be a condition of
shall have due regard for the requirements membership that a member is a bank and/
of the BTCRA, section 15, which imposes a or trust company licensee in good standing
statutory obligation of bank confidentiality with the Central Bank. Membership shall
and delimits the statutory exceptions to such cease automatically upon a revocation of such
obligation. licence.

10.2 All records that a member is required to 14. MISCELLANEOUS


keep under the pro-visions of the FTRA
and FTRR must be destroyed as soon as 14.1 This Code explains supplements and
practicable after the expiration of the period reinforces but in no way supersedes the
for which it is required to be kept. applicable law and regulations of The
Bahamas.
11. AVOIDANCE OF ACTS VIOLATING
FISCAL OR FOREIGN EXCHANGE 14.2 This Code has been approved by a resolution
LAWS adopted at a General Meeting of the
Association held 5th July 2001 with the
11.1 Members shall not knowingly commit any written approval of the Central Bank.
acts in any foreign country that would be an
offence under the fiscal or exchange control 14.3 This Code shall be a public document and
laws of that country, and in particular shall the Board may circulate it and arrange such
not accept cash deposits in any foreign publicity as the Board deems appropriate for it
country that might constitute such an act. to become generally known in The Bahamas
Members shall not provide clients with false and abroad.
attes-tations or documentation for the purpose
of evading the fiscal or exchange control laws 14.4 The Board or any member is authorised to
of any country. propose any modi-fication to this Code in
furtherance of the stated objectives and which
12. ADVERTISING appears necessary or desirable in light of
experience.
12.1 The advertisements issued by members
whether in The Bahamas or abroad, shall not 14.5 Save for minor modification to correct
be misleading and shall be of such a nature in technical, drafting or typographical
form and content as to reflect the good name deficiencies which may be made by the Board,
of The Bahamas as a reputable international any modification to this Code shall be made
financial centre. by resolution adopted at a General Meeting of
the Association.
13. COMPLIANCE WITH CODE AND
MEMBERSHIP

13.1 By membership in the Association, each


member adopts and agrees to comply with the
requirements of the Code.

ASSOCIATION OF INTERNATIONAL BANKS & TRUST COMPANIES IN THE BAHAMAS


BSI Overseas (Bahamas) Ltd. - BSI bank https://www.bsibank.com/de/Group-sites/Bahamas.html?printPreview=true

Anlage 18

BSI Overseas (Bahamas) Ltd.

The company
BSI Overseas (Bahamas) Limited, Nassau is a wholly owned subsidiary of BSI SA, Lugano, Switzerland. BSI SA was
founded in 1873 as Banca della Svizzera Italiana and is the oldest bank in the canton of Ticino.
In 1998 Banca della Svizzera Italiana became an integral part of the Generali Group, one of the world's largest insurance
companies, and changed its name to BSI SA.
Since 2016 BSI is part of EFG International, a global private banking group headquartered in Zurich, Switzerland. EFG
International operates in around 40 locations worldwide, and its shares are listed on the SIX Swiss Exchange.
BSI Overseas (Bahamas) Limited was incorporated in Nassau in 1969 and is subject to the licensing of the Central Bank
of The Bahamas. The Bank currently employs 36 staff and is a fully operative and independent banking unit offering to its
clientele traditional Private Banking services.
From its beginning, BSI Overseas (Bahamas) Limited, like its parent bank BSI SA, Lugano, has been active in the area of
Private Banking, i.e. asset management, financial advising and associated services for both individuals and corporations.
The Bank's goal has always been to provide to our clients an outstanding service in asset management in order for them
to safeguard and increase their wealth with a minimum of risks. The BSI group has a vast knowledge and experience of
the international financial markets through its network of branches and representative offices throughout the world.

BSI Bank 2016

BSI AG verwendet Cookies, um fr grere Nutzerfreundlichkeit zu sorgen. Fr weitere Informationen oder eine nderung der Einstellungen

1 von 1 11.11.2016 12:05


Fall 1MDB: Strafverfahren gegen die Bank BSI AG erffnet https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen....
Anlage 19

(/gov/de
/start.html)

Der Bundesrat
Das Portal der Schweizer Regierung

Fall 1MDB: Strafverfahren gegen die Bank


BSI AG erffnet
Bern,24.05.2016-Die Bundesanwaltschaft (BA) hat ein Strafverfahren gegen die Bank BSI AG
erffnet. Das Verfahren wurde aufgrund von Erkenntnissen im Strafverfahren im
Zusammenhang mit 1MDB sowie aufgrund von Elementen des Entscheids der FINMA vom 23.
Mai 2016 erffnet. Die BA hat den Verdacht auf Mngel in der internen Organisation der
Bank, aufgrund derer die Bank mgliche Straftaten nicht verhindern konnte, welche
momentan im Rahmen des Strafverfahrens der BA im Zusammenhang mit 1MDB untersucht
werden.

Das Schweizer Recht (Art. 102 Abs. 2 StGB) erlaubt die strafrechtliche Verfolgung eines
Unternehmens, wenn dem Unternehmen vorzuwerfen ist, dass es nicht alle erforderlichen und
zumutbaren organisatorischen Vorkehren getroffen hat, um Straftaten zu verhindern. Darunter
fallen unter anderem Straftaten in Bezug auf Geldwscherei oder Korruption und Straftaten
von Dritten.

Das Strafverfahren gegen die BSI AG wurde am 23.05.2016 aufgrund von Erkenntnissen aus dem
Strafverfahren der BA im Zusammenhang mit 1MDB sowie aufgrund von Elementen des
Entscheids der FINMA vom 23. Mai 2016 erffnet. Diese Elemente legen den Verdacht nahe, dass
die Straftaten der Geldwscherei (Art. 305bis StGB) sowie der Bestechung fremder Amtstrger
(Art. 322septies StGB), welche momentan im Rahmen des Strafverfahrens der BA im
Zusammenhang mit 1MDB untersucht werden, durch eine adquate Organisation der BSI AG
htten verhindert werden knnen.

Fr alle Fragen betreffend dem Strafverfahren der BA, welches im Zusammenhang mit 1MDB
gefhrt wird, sind die Medienmitteilungen vom 29.01.2016 und vom 12.04.2016 auf der
Homepage der BA aufgeschaltet.

Die Unschuldsvermutung gilt sowohl fr alle natrlichen als auch fr alle juristischen Personen.

1 von 2 11.11.2016 12:37


Fall 1MDB: Strafverfahren gegen die Bank BSI AG erffnet https://www.admin.ch/gov/de/start/dokumentation/medienmitteilungen....

Adresse fr Rckfragen

Andr Marty, Informationschef Bundesanwaltschaft; info@ba.admin.ch

Herausgeber

Bundesanwaltschaft
http://www.ba.admin.ch/ba/de/home.html (http://www.ba.admin.ch/ba/de/home.html)

Fall 1MDB: Die Bundesanwaltschaft ersucht die Malaysischen Behrden um Rechtshilfe


(https://www.news.admin.ch/message/index.html?lang=de&msg-id=60510)
Fall 1MDB: Ausdehnung des schweizerischen Strafverfahrens
(https://www.news.admin.ch/message/index.html?lang=de&msg-id=61315)

Letzte nderung15.09.2016

https://www.admin.ch/content/gov/de/start/dokumentation/medienmitteilungen.msg-id-61830.html

2 von 2 11.11.2016 12:37