Panama City in the background. AP
The following persons have been board members of companies in Fribourg and Panama (list incomplete)
1. Abacassis, Cyril **** | 45. Brulhart, Philippe | 89. Dietler, Marcel |
2. Achermann, Peter | 46. Brun, Arnold ** | 90. Droz, Jean-Louis |
3. Aebischer, Georges | 47. Brun, Bernard ** | 91. Ducrest, Emmanuel |
4. Aepli, Hans ** | 48. Buman, Nicolas de | 92. Dunand, Baudouin *** |
5. Aeshimann, Jean-Paul | 49. Brunischolz, Olivier * | 93. Dunant, Olivier *** |
6. Alther, Peter ** | 50. Brunner, Dominik | 94. Dunant, Roger |
7. Ammann, Roger | 51. Brunner, Edgar H. | 95. Dupont-Willemin, A.L.** |
8. Argand, Luc ** | 52. Brunner, Kurt ** | 96. Durussel, Christian **** |
9. Augsburger, Serge ** | 53. Brunner, Michael | 97. Eardley, John F. |
10. Aymonier, Jean-Edouard | 54. Brunner, Vincent | 98. Eggertswyler,Marie-Noël |
11. Azouli, Armand * | 55. Buchs, Jacques | 99. Eskenazi, Gerard |
12. Badel, Ernest | 56. Buchi, Jacques | 100. Etienne, Donald |
13. Bailly, Claude | 57. Bugnon, Roland | 101. Faria e Castro, Dimitri de |
14. Baly, Marc | 58. Buschi, Bernard *** | 102. Farina, Roland ** |
15. Balzan, Gaston | 59. Cauderay, Jean | 103. Ferdman, Sylvain *** |
16. Balzer, Robert | 60. Chanez, Marie-Francoise | 104. Fiaux, Daniel |
17. Barth, Michael-André | 61. Chatelain, Gerald | 105. Fidanza, André |
18. Barras, Dominique *** | 62. Chatton, Marcel | 106. Fischer, Victor |
19. Baudat, Eric * | 63. Chevaillaz, Christian | 107. Fivaz, Jean-Jacques |
20. Baudet, Gaston ** | 64. Chollet, Jacques de | 108. Fleury, Olivier *** |
21. Baudin, Daniel *** | 65. Christen, Fritz | 109. Fonjallaz, Paul-Eric * |
22. Bavier, Jacques de * | 66. Clinton, Richard | 110. Fontaine, Jean * |
23. Beguin, Pierre-André ** | 67. Conne, Maurice | 111. François, Jean-Pierre |
24. Belleli, Lucien | 68. Cornu, Edouard | 112. Frank, Robert |
25. Belleli, Serge *** | 69. Corpataux, Beat | 113. Freiburghaus, Beat E. |
26. Berney, Charles ** | 70. Cottier, Jacques | 114. Friz, Werner |
27. Beutler, Jean-Claude | 71. Courvoisier, Philippe ** | 115. Furey, Sonia |
28. Beutler, Max | 72. Cramer, Jean-Antoine | 116. Furey, Terrence |
29. Beyeler, Ernst | 73. Cramer, Roland * | 117. Gaillard, Bertrand |
30. Bioul, Felix | 74. Criscione, Sebastien | 118. Ganichot, Serge *** |
31. Briner, Robert | 75. Croisier, Jean-Paul ** | 119. Gerber, Hans * |
32. Boccard, Bruno de *** | 76. Cugny, Jacques *** | 120. Gex, Jean-Paul *** |
33. Boccard, Hubert de * | 77. Currat, Philippe | 121. Giger, Christian |
34. Boccard,Philippe de **** | 78. Defago, Jean-Pierre * | 122. Gilboa, Yair |
35. Boccard, Pierre de | 79. Degiacomi, Walter **** | 123. Gillioz, Marcel * |
36. Boccard, Thierry de ** | 80. Delacretaz, Gaston * | 124. Girardet, Corinne Gerber |
37. Borgognon, Claude * | 81. Demole, Claude * | 125. Girardet, Jean-Pierre |
38. Bouquet, Kurt ** | 82. Demole, Guy * | 126. Giriens, Maurice * |
39. Bovay, Georges | 83. Despland, Gabriel ** | 127. Glaser, Harry ** |
40. Brechbuhl, Claude ** | 84. Dietschi, Eugene | 128. Gogniat, Jean-Philippe** |
41. Brechbuhl, Henri-Paul | 85. Disch, Pierre | 129. Gonseth, Charles |
42. Bregy, Oswald **** | 86. Diserens, Jean-Christophe | 130. Graf, Ernest |
43. Bruetsch, Peter **** | 87. Diserens, Jean-Pierre * | 131. Grangier, Claude |
44. Brugger, Hans | 88. Dormond, Charles | 132. Gremaud, Daniel |
133. Grob, Lucien * | 177. Luthi, Michel | 221. Perrin, Olivier * |
134. Guibert, Blanche | 178. Magnenat, Dominique | 222. Perrottet, Alain |
135. Guillaume, Yvonne | 179. Magnenat, Henri | 223. Peyer, Bernard |
136. Haddad, André | 180. Mathier, Charles | 224. Pfyffer, André ** |
137. Haessig, Michel | 181. Maya, Samuel | 225. Pictet, Ivan |
138. Hafner, Luc *** | 182. Mazin, Max | 226. Piller, Joseph |
139. Hasler, Frederic | 183. Mendes, Pedro * | 227. Pinoesch, Jon A. |
140. Haytree, Eleanor ** | 184. Menoud, Benoït | 228. Progin, Jean-Paul |
141. Heck, Alain | 185. Merkt, Jacques **** | 229. Raper, John James |
142. Heer, Jurg * | 186. Merkt, René **** | 230. Rappaport, Bruce * |
143. Heerema, Pieter Hugo | 187. Mertenet, Cyrille *** | 231. Rappaz, Gustave * |
144. Hefti, Suzanne ** | 188. Mestelan, Olivier | 232. Rebeaud, Sully * |
145. Henriod, Claude *** | 189. Metz, Werner | 233. Regamy, Jean-Claude |
146. Hess, Maurice G. | 190. Meuwly, Jacques | 234. Reyff, Emmanuel |
147. Hochstaetter, Jacques | 191. Meyer, Ferdinand | 235. Rham, Guillaume de ** |
148. Honold, Christoph | 192. Meyer, Karl N. ** | 236. Richoz, Jacques |
149. Hottinger, François ** | 193. Mezger, René | 237. Rimer, Gerald |
150. Hottinger, Luc | 194. Mitchell, David | 238. Rochat, Dominique |
151. Huber, Charles | 195. Mocellin, Jean-Claude *** | 239. Rochat, Henry |
152. Huguet, Jean | 196. Mock, Georges *** | 240. Rossier, Pierre N. * |
153. Hunziker, Roger | 197. Modoux, Jean-Francois | 241. Rouiller, Lucien |
154. Hussy, Hans | 198. Monnerat, Jean-Pierre | 242. Ruchonnet, Daniel *** |
155. Jacques, Henri-Albert ** | 199. Monfrini, Enrico **** | 243. Ryser, Walter |
156. Jorand, Jean-Marc * | 200. Montenach, Georges de | 244. Sack, Eric |
157. Josi, Fritz * | 201. Mooser, Georges | 245. Salathé, Edward T. **** |
158. Junod, Charles-André *** | 202. Morisod, Bernard | 246. Santschi, Rolf **** |
159. Junod, Nicolas * | 203. Morris, David | 247. Sarasin, Béat |
160. Karlweis, George | 204. Moser, Jean-Luc | 248. Sarasin, Guy |
161. Keppeler, Bruno * | 205. Moser, Max P. * | 249. Schmid, Marcel |
162. Kieber, Georg ** | 206. Mossaz, Jacques * | 250. Schluep, Martin |
163. Kirschmann, François ** | 207. Moulin, Edmond | 251. Sciclounoff, Pierre **** |
164. Kostenbaum, Alain **** | 208. Muhlstein, Michel * | 252. Schlaeppi, Gerald |
165. Kuffer, Bernard | 209. Mulier, Peter * | 253. Schnarrenberger, Yvo * |
166. Lachenal, Bernard ** | 210. Muller, Werner | 254. Schoch, Joerg |
167. Lacoste, Michel * | 211. Nicolazzi, René * | 255. Schuermann, Remo |
168. Larpin, Christian * | 212. Nicolet, Raymond ** | 256. Schwab, Frederique |
169. Latsis, John S. | 213. Niestle, Robert * | 257. Secretan, Hubert |
170. Latsis, Spiro J. | 214. Oberson, Raoul ** | 258. Senarclens, Jean de * |
171. Layani, Philippe | 215. Ody, Gérard * | 259. Sfera, Antonio *** |
172. Layat, Alain | 216. Oltramare, Gabriel | 260. Shakarchi, Marwan |
173. Legrand, Jean-Paul * | 217. Palmer, Laurence | 261. Sibinga, Peter G. * |
174. Linder, Pierre | 218. Patry, Jean ** | 262. Sieber, Albert |
175. Lombard, Louis * | 219. Pennone, Robert | 263. Steel, David * |
176. Loup, Bernard | 220. Perret, Charles | 264. Steiner, Roland ** |
265. Steiger, Albert de * | 275. Troyanov, Tikhon | 285. Weghsteen, Pierre |
266. Sunier, Jean *** | 276. Turrettini, Robert * | 286. Werner, Bill |
267. Thalman, Claude | 277. Vez, Michel | 287. Widmer, Arnold ** |
268. Thevenoz, Yves * | 278. Vuille, Georges-Alain | 288. Wiederkehr, Alfred **** |
269. Thiebaud, Pierre-Alain | 279. Wagner, Georges | 289. Wiedmer, Madeleine |
270. Thivolet, Eric | 280. Wagneur, Daniel | 290. Wieser, Jacques-André * |
271. Thuner, Eric | 281. Wanner, André * | 291. Woodtli, Jean-Franklin ** |
272. Tillmann, Georges ** | 282. Warluzel, Dominique * | 292. Zolty, Andre Abraham |
273. Toulorge, Jacques * | 283. Weck, Dominique de | 293. Zucher, Willard * |
274. Trachsel, Jacques ** | 284. Weck, Philippe de | 294. Zurcher, Willy * |
The Geneva-Fribourg-Panama Connection
By Matthew Temme
The above list represents a selection of names of lawyers, accountants, fiduciary agents, bankers, and businessmen who have been board members of companies in Fribourg and in Panama. Most have served primarily as “nominee” directors of Panamanian companies. They all figure on at least one Panamanian board. The asterisks indicate roughly how many companies they have been associated with. If there is no asterisk next to their names that means they have served on less than 10 Panamanian company boards. One asterisk means they have served on more than 10 company boards; two asterisks mean they have served on more than 25; three asterisks mean they have served on more than 50; and four asterisks mean they have served on more than 100. Two cousins have served on more than 1000! (nos.185 & 186) http://www.tdg.ch/geneve/actu-genevoise/hacke-registre-commerce-panameen-livre-avocats-genevois/story/15328349?track
A large proportion of these individuals maintained offices in Geneva. These 294 individuals established many thousands of Panamanian companies. Since it is obvious that most were primarily functioning as nominees, we can assume that the beneficial owners of the companies wished their identities to remain secret. At any rate, until recently Panama was one of the most opaque tax havens in the world. However, since Scottish coder Daniel O’Huiginn “scraped” the Panamanian company data base in 2008, it has been possible to follow the tracks of many criminals and tax cheats. http://qz.com/65290/germanys-offshore-money-and-the-hacker-who-helped-expose-it/
It has become increasingly obvious that different tax jurisdictions act in symbiosis in order to better hide who is controlling businesses. During the Iran-contra investigation in 1987, the important connections between Geneva banks, Fribourg-based nominees, and Panamanian shell companies were clearly exposed. The system that the Iran-contra conspirators used to hide their illicit funds offshore is routine practice for wealthy individuals who are intent on hiding their assets. This practice has been going on for a long time. By establishing these layers of secrecy, money launderers, kleptocrats, arms & drug traffickers, and tax cheats can escape the vigilance of government law-enforcement agencies. It was outrageous that CIA Director Bill Casey encouraged Col. Oliver North to use this underworld system to circumvent the U.S. Constitution by violating the Boland Amendment which restricted U.S. funding for the Nicaraguan “contras.” http://www.nytimes.com/1986/12/15/world/white-house-crisis-dollars-traveled-companies-switzerland-appear-have-been.html