Forms A, K, S and T
VSB forms, CDB forms
Other languages: Deutsch · Français · Español
Standardised forms used by Swiss banks to establish the beneficial owner: A in general, K for controlling persons, S for foundations and T for trusts.
The forms derive from the Agreement on the Swiss banks' code of conduct with regard to the exercise of due diligence (CDB, in German VSB). Family offices complete them anew for each bank – with the same data that can be maintained once in a central place.
In practice
In practice, the bank asks for the appropriate form when an account is opened and again whenever circumstances change – for example, new beneficiaries of a foundation or a change of controlling persons. The family office should take the information from one central source so that the forms submitted to different banks match. Signed and dated copies belong in the file of the respective structure; the periodic review checks whether they still reflect the current structure.
Distinctions and common mistakes
The forms are signed declarations on which the bank relies; incorrect information can have serious legal consequences. A common mistake is to copy last year's form without checking whether beneficiaries, controlling persons or the structure have changed in the meantime.
Relevant in: Switzerland
Related terms
- Controlling person (Swiss AML)
- For operating companies in Switzerland, the natural person who holds at least 25 percent of the capital or votes or controls the company in another way.
- Beneficial owner
- The natural person who ultimately owns or controls a company, foundation or trust, or on whose behalf a transaction is carried out.
Mentioned in these guides
- Setting up a single family office in SwitzerlandHow to set up a single family office in Switzerland: mandate, legal form, licensing under FinIA, governance, team and the systems to put in place first.
- KYC for trusts: which documents are requiredWhich documents banks and family offices require for a trust: trust deed, letter of wishes, information on settlor, trustee, protector and beneficiaries.
- Swiss Form A: establishing the beneficial ownerWhen Swiss banks require Form A, what it contains, how it differs from Forms K, T and S and how family offices maintain it efficiently across banks.
- Swiss transparency register: reporting beneficial ownersIn operation since 1 October 2026: who must register in the Swiss transparency register, what is reported, who has access and how family offices proceed.
- Due diligence obligations under the Swiss Anti-Money Laundering ActDue diligence under the Swiss AMLA: identifying the contracting party, establishing the beneficial owner, special clarifications, records – and practice.
- Swiss Forms T and S: trusts and foundations at the bankWhat Swiss banks record on Forms T and S: settlor, founder, beneficiaries, protector, revocability – and the typical pitfalls for family offices.
- Swiss Form K: controlling persons of operating companiesWho counts as the controlling person of an operating company, how the 25 per cent threshold and fallback rule work and when Swiss banks require Form K.
- Beneficial owners in Switzerland, Germany, Austria and Liechtenstein comparedThresholds, control across several levels, fallback rules, foundations and trusts: how Switzerland, Germany, Austria and Liechtenstein determine UBOs.