Plea by Rudolf Elmer, Appeal procedure at the High Court Zrich on 17 November

2011


Pow dld lL geL so far LhaL l am now here ln Lhls room dellverlng my plea as defendanL and as a
whlsLleblower?

1 8uSlnLSS 8AC1lCLS !uLluS 8AL8 CA?MAn

l used Lo work for Lhe 8ar Croup ln Zurlch Cayman new ?ork London and Cuernsey l
recognlzed Lhe blg plcLure and Lhe lmporLance of Lhe Cayman offlce for Lhe whole 8ar
Croup 1he buslness pracLlces of Lhls unlL lefL me more and more lnsecure fboLh as a banker and as
an audlLor especlally afLer l Look over a leadershlp role as Chlef CperaLlng Cfflcer ln 1999 l had
Lo execuLe and LoleraLe LransacLlons LhaL were frowned upon ln Lhe headquarLers ln
Zurlch durlng my Llme Lhere as an lnLernal AudlLor l have Lherefore expressed Lhese
grlevances ln Cayman and ln parLlcular Lo Lhe managemenL responslble for Lhe
!ullus 8ar Cayman unlL aL !ullus 8ar ln new ?ork ClLy !ullus 8ar Cayman was a dlrecL organlzaLlonal
and funcLlonal subordlnaLe of !ullus 8ar Cayman new ?ork
ln 1999 l have been branded as a crlLlcal Lhlnker afLer l publlshed my lnLerlm reporL buL noL much
changed ln buslness pracLlce based on my hlnLs because whaL vlolaLed laws ln Lurope and Lhe
unlLed SLaLes was posslble ln Cayman

l repeaLedly asked myself Lhe quesLlon wheLher Lhe banklng buslness aL !ullus 8ar and
especlally !ullus 8ar Cayman wlLh parLlcular focus on Lhe Amerlcan and SouLh
Amerlcan markeLs had now assumed an eLhlcally lmmoral or even crlmlnal naLure 1he
lnlLlaLed crlmlnal and Lax proceedlngs agalnsL varlous persons Lhe dlscharge paymenL of 30 mllllon
Lu8 of Lhe bank !ullus 8ar Lo Cerman Lax auLhorlLles and Lhe lnvesLlgaLlons agalnsL !ullus 8ar by uS
auLhorlLles among oLhers speak for Lhemselves ln Lhls regard
WlLh my career ln Lhe !ullus 8ar Cayman unlL l was more and more lnvolved ln dublous acLlvlLles LhaL
l had nalvely Lo LoleraLe aL flrsL and whlch were laLer asked from me lmaglne LhaL l regularly flew
from Lhe Cayman lslands Lo !ullus 8ar new ?ork Lo reporL and Lo dlscuss lssues SLarLlng ln 1999
every enLrance Lo Lhe uS lmmlgraLlon ln Mlaml was a nlghLmare for me because Lhe Amerlcan
auLhorlLles keep records on lncomlng Lravelers Lo Amerlca ln parLlcular Swlss bankers from Lhe
Carlbbean l had Lherefore repeaLedly Lo answer quesLlons almed Lo flnd ouL wheLher l was ln
Amerlcan buslness for a Swlss bank l was able Lo demonsLraLe LhaL l was nelLher ln cusLomer servlce
nor carrylng ouL cusLomer vlslLs ln Amerlca buL LhaL l was only reporLlng Lo !ullus 8ar new ?ork as
Chlef CperaLlon Cfflcer responslble for !ullus 8ar Cayman and Lhe Amerlcan and SouLh
Amerlcan buslness and had Lo solve problems wlLh Lhe deposlLary bank of 8ar Cayman namely
!ullus 8ar new ?ork
!ullus 8ar Cayman was operaLlvely llnked Lo !ullus 8aer new ?ork because
O !ullus 8ar new ?ork acLed as deposlLary bank for Lhe enLlre Cayman fund buslness lncludlng
Lhe lucraLlve hedge fund buslness

O !ullus 8ar new ?ork aLLended Lo Amerlcan and SouLh Amerlcan cusLomers wlLh speclal
purpose vehlcles (LrusLs companles parLnershlps eLc) under Cayman law and esLabllshed
accounLs aL !ullus 8ar news ?ork for Lhese cusLomers
O AngloSaxon law was pracLlced ln Cayman whlch was slmllar Lo uS law
O !ullus 8ar Cayman ls ln Lhe same Llme zone as !ullus 8ar new ?ork 1hls ls ln conLrasL Lo !ullus
8ar Zurlch whlch operaLed malnly wlLh Cuernsey and Monaco whlch are ln Lhe same Llme
zone
O 1he Llme zones are essenLlal ln Lhe banklng buslness slnce Lhe subsLanLlal asseLs are acLlvely
managed on an almosL dally basls and lL ls noL posslble Lo guaranLee Lhe excluslve 8ar
servlce requesLed by cusLomers wlLh a Llme dlfference of Lhree hours beLween Cayman and
SwlLzerland
O ublous Luropean cusLomers wanLed Lhe relaLlonshlp beLween !ullus 8ar new ?ork and
Cayman Lo reduce Lhe banklng communlcaLlon Lrafflc ln Lurope Lo a mlnlmum ln order Lo
hlde Lhelr relaLlonshlps Lo Swlss and Cayman flnanclal lnsLlLuLlons whlch mlghL glve Lhem
away CommunlcaLlon Lrafflc wlLh Lhe uS was noL susplclous Lo auLhorlLles
O 1he leased llne le Lhe hardwlred connecLlon alLhough encrypLed from !ullus 8ar
Cayman was connecLed dlrecLly Lo !ullus 8ar new ?ork and Lhe communlcaLlon paLhs lf any
were lnlLlaLed ln SwlLzerland over speclflc deLours
O 1he !ullus 8ar ln new ?ork had several banklng scandals such as Lhe ?ehuda Shlv fraud case
a prlvaLe lnvesLmenL advlsor wlLh !ullus 8ar Cayman funds Lhe fraud case of exrock
lmpresarlo 1ony elrles wlLh Swlss parLners and admlnlsLraLlon aL !ullus 8ar Cayman and so
on ln Lhese and oLher cases Lhe unlL !ullus 8ar Cayman played an lmporLanL role and was
usually sued ln Amerlca 1here ls noL a slngle Swlss legal proceedlng ln relaLlon Lo !ullus 8ar
Zurlch and Cayman excepL ln my case
Cn Lhe oLher hand lL ls also clear LhaL Lhe headquarLers of a group malnLalns dlrecL relaLlonshlps
wlLh lLs subsldlarles and LhaL Lhe subsldlarles malnLaln relaLlonshlps Lo Lhelr slsLer companles 1hls ls
normal buslness pracLlce and parLlally applles Lo !ullus 8ar Cayman
lL ls clear however LhaL whaL !udge Aeppll explalned aL Lhe lsLrlcL CourL le LhaL !ullus 8ar Cayman
had Lhe same daLa base as Zurlch" ls LoLally false lL would be crlLlcal lf for lnsLance Lhe Amerlcan
auLhorlLles could access aL !ullus 8ar new ?ork Lhe daLa from Lhe bank !ullus 8ar Co AC Zurlch
1he physlcal and loglcal separaLlon of daLa of cusLomers ln Lhe uS and ln SwlLzerland has Lo be
exlsLenL due Lo legal reasons lL seems LhaL Lhe prosecuLlon ls lacklng undersLandlng of Lhe
lnLernaLlonal banklng buslness especlally regardlng oases of opaclLy and decepLlon 1he sLrlcL laws
ln Lhese oases do noL allow cusLomer daLa Lo be LransporLed across borders lf Lhls were Lhe case
Lhen serlous law vlolaLlons would be aL hand 1hls ls also documenLed Loday eg wlLh Lhe Swlss
bankcllenLconfldenLlallLy ln connecLlon wlLh Lhe uS Lax dlspuLe
lurLhermore l noLe LhaL !ullus 8ar Co LLd Cayman earned up Lo 40 of Lhe neL lncome of Lhe
group whlch was Lhen Laxfree repaLrlaLed lnLo Lhe !ullus 8ar Poldlng AC Zurlch

lL cerLalnly was noL my cholce buL someone had Lo lead Lhe shadow accounLlng execuLe Lhe asseLs
ln Lhe money markeL of a dlfferenL Llme zone handle Lhe currency poslLlons creaLe Lhe maLurlLy
balance sheeLs do Lhe consolldaLlons for Lhe Cayman Croup or provlde a name as a flcLlve
lnvesLmenL manager for hedge funds and perform Lhe compllance funcLlon 1haL was my deflned [ob
as an audlLor WlLh Lhls experlence ln Llme l galned a deep lnslghL lnLo Lhe books and pracLlces of
Lhe bank and goL Lo know Lhe characLers of Lhe bosses of !ullus 8ar new ?ork Lhe !ullus 8ar Poldlng
and Lhe !ullus 8ar group worldwlde 8ecause of my prlvlleged poslLlon l had Lo approve of many
Lhlngs LhaL sLruck me as a blL dublous and of whlch many bankers would never dream
AfLer my dlsmlssal based on an lncompleLe and crlmlnal polygraph LesL l lnvesLlgaLed Lhe daLa l kepL
as a backup aL home on lnsLrucLlons of Lhe bank urlng Lhe dlssolvlng of our household ln Cayman a
daLa carrler has been overlooked by mlsLake 1he Lhlng was a colncldence lf l would have wanLed
LhaL l would have acLed dlfferenLly l can assure you 1hus Lhe hoL daLa Lraveled ln a banana box Lo
Zurlch lnLo my hands AfLer Lhe LhreaLs by bank managers Lhey became my only effecLlve
proLecLlon 1haL Swlss bankers ln Lhe Cayman lslands were also murdered ln 2008 made me very
scared l experlenced flrsL hand Lhe consequences of psychologlcal Lerror ln Lhe supposedly safe
SwlLzerland A psychologlcal Lerror whlch was LoleraLed by Zurlch auLhorlLles buL noL by Swlss
federal [udges
l have analyzed Lhe daLa laLer ln SwlLzerland parLlcularly ln Lhe area of 1rusL Company
eparLmenL l sLumbled on crlmlnal maLLers and dublous cllenLs (ALLachmenL 4) whlch had been
wlLhheld from me as Compllance Cfflcer aL !ullus 8ar ln Cayman l was shocked LhaL my own
superlors ln Cayman new ?ork and Zurlch had abused me Cn Lhe oLher hand lL explalns why Lhe
bank !ullus 8ar broughL up such heavy arLlllery agalnsL my person 8ecause of Lhe dlsclosed abuse
Lhe good repuLaLlon was on Lhe llne!
2 WhlsLleblowlng
l allow myself Lo polnL ouL LhaL l have noL menLloned Lhe abuse Lo Lhe 8oard and senlor
managemenL ln Cayman buL also Lo Lhose ln new ?ork and Zurlch before and even afLer my
dlsmlssal Slnce no one responded Lo LhaL and had LhreaLened me l Lurned Lo Lhe federal and
canLonal Lax auLhorlLles whlch however could noL offer me proLecLlon 1hls can be proved by my e
mall Lrafflc wlLh Lhe auLhorlLles ln my oplnlon Lhe Swlss governmenL because l was examlned has
ln my oplnlon losL aL leasL 100 mllllon Swlss francs of Laxpayers' money slnce Lhese auLhorlLles were
noL allowed Lo lnvesLlgaLe due Lo Lhe Zurlch 1ax Appeals Commlsslon ll Powever l Lransferred Lhe
daLa anonymously slnce a personal Lransfer wlLhouL proLecLlon would have held Lo many rlsks for
me
lor me Lhere were Lherefore no oLher effecLlve means avallable Lo end Lhe grlevances aL !ullus 8ar
1hls ls also ln llne wlLh Lhe declslon of Lhe arllamenLary Assembly of Lhe Councll of Lurope afLer
whlch Lhere where Lhe proper funcLlonlng of lnLernal whlsLleblowlng channels cannoL be expecLed
le where Lhe employer does noL end abuses and vlolaLlons of Lhe law desplLe hlnLs exLernal
whlsLleblowlng musL be proLecLed
l also polnL ouL LhaL Swlss law does noL have a whlsLleblower proLecLlon law or a legal rlghL of Lhe
whlsLleblower Lo lnLernal lnvesLlgaLlons ln order Lo enforce correcLlve measures

l am aware LhaL Lhe scope for resLrlcLlons of Lhe publlc debaLe ln Lhe publlc flghL agalnsL malpracLlce
musL be very narrow ln my oplnlon Lhe publlc lnLeresL has Lo be afflrmed ln my case glven Lhe hlgh
socleLal relevance of a clean Swlss flnanclal cenLer Lhe ongolng pollLlcal asplraLlon and ln vlew of
posslble lawsulLs agalnsL Swlss banks ln vlew of Lhe varlous ongolng and new shocklng flndlngs a
clean flnanclal cenLer ls ln Lhe lnLeresL of Lhe Swlss socleLy
l furLher refer Lo Lhe declslon of Lhe Luropean CourL of Puman 8lghLs of 21 !uly 2011 ln Lerms of
8rlglLLe Pelnlsch agalnsL Cermany and noLe LhaL Lhe LCP8 ln lLs assessmenL declslon came Lo Lhe
followlng concluslon 1he moLlves of Lhe whlsLleblower only lead Lo resLrlcLlons ln excepLlonal
cases as long as Lhe whlsLleblower ls of good falLh ln general belleves LhaL Lhe lnformaLlon broughL
forward by hlm ls Lrue even lf lL should afLerwards Lurn ouL Lo be wrong
l malnLaln Lherefore LhaL ln Lhe case dlsclosure of abuse Lhe moLlves may noL play a role and LhaL
l acLed ln good falLh ln my case because l openly dlsclosed Lhe abuse Lo Lhe Swlss Lax auLhorlLles
decllned any flnanclal offers consequenLly and publlcly opposed any paymenL of daLa Lhleves as well
LhaL l myself never accepLed money for daLa and LhaL Lhe facLs dlsclosed by me are Lrue
lor lnformaLlon Lhe resulL of Lhe LCP8 CourL ln Lhe case of 8rlglLLe Pelnlsch agalnsL Cermany was
LhaL Lhe lederal 8epubllc of Cermany breached ArLlcle 10 freedom of expresslon of Lhe Luropean
ConvenLlon on Puman 8lghLs 1hls convenLlon has been slgned by SwlLzerland 1he verdlcL alleged
LhaL Lhe Cerman courLs had falled Lo esLabllsh a falr balance beLween Lhe repuLaLlon and rlghLs of
Lhe employer and Lhe rlghL of workers Lo freedom of expresslon
l also wanL Lo polnL ouL LhaL ln 2008 Lhe Amerlcan [udlclary based on Lhe 1
sL
amendmenL of Lhe
uS ConsLlLuLlon lree Speech and lree ress" welghLed Lhe lnLeresL ln Lhe abuse hlgher ln Lhe case
of !ullus 8ar vs Wlklleaks and have noL dlscussed Wlklleaks' moLlves
1hus Lhe dlsLrlcL courL ls ln lLs declslon daLed 17 !anuary 2011 ln confllcL wlLh Lhe Luropean CourL of
Puman 8lghLs Lhe declslon of Lhe Luropean Councll and goes agalnsL Lhe global Lrend Lo proLecL
whlsLleblowers
3 M? L8SCnAL Sl1uA1lCn An 1P8LA1
1he !ullus 8ar Croup lLs leaders and even Lhe 8ar famlly have blLLerly dlsappolnLed me ln Lerms of
buslness pracLlces 1hls lncludes Lhe way buslness ls done ln Cayman how Lhe LrusL of employees ls
abused how Lhey are dlsmlssed uslng crlmlnal meLhods and how Lhe eLhlcs of Lhe managemenL are
llved on boLh sldes of Lhe ALlanLlc ln general l was LhreaLened even before Lhe dlsmlssal ln Lhe
workplace and [usL Lwo monLhs afLer Lhe LermlnaLlon leLLer l was LhreaLened agaln ln case l would
Lake Lhe bank Lo courL CuoLe Should l ever conslder an acLlon agalnsL Lhe bank l would be
flnlshed 1hese were only words buL laLer followed by deeds agalnsL Lhe whole famlly Llmer
unLll Lhen Lhe verbal LhreaL was unknown Lo me because my loyalLy Lo my employer was unLll Lhen
never under dlscusslon My moLher has served Lhe 8ar famlly prlvaLely for decades and l was always
well dlsposed Lowards Lhem and dld noL leL an opporLunlLy go by Lo geL behlnd my employer and Lo
ellmlnaLe abuses ln Lhe organlzaLlon


ln Lhe course of my work as a compllance offlcer aL !ullus 8ar ln Cayman l reallzed LhaL necessary
lnformaLlon abouL lnLernal lnvesLlgaLlons of crlmlnal cusLomers or seLLlemenLs of LransacLlons were
wlLhheld from me even Lhough l had Lo bear Lhe personal responslblllLy Lo Lhe Cayman auLhorlLles
ln documenLs avallable Lo Lhe publlc prosecuLor l gave examples of
O CusLomers who were already convlcLed as drug dealers mass murderers swlndlers
arsonlsLs Lax evaders and fraudsLers all before my dlsmlssal 1he names are all ln Lhe selzed
documenLs of Lhe prosecuLlon
O Lvldence LhaL Lhe bank had an acLlve role ln Lax evaslon and Lax fraud and even proof ln Lhe
memorandums LhaL Lhe bank lLself quallfled money as Laxevaded money
O Lvldence LhaL Lhe bank as LrusLee lmplemenLed preLendsLrucLures admlnlsLraLed Lhose as
LrusLee Look declslons and wlLh LhaL noL only LoleraLed lL buL also was acLlvely lnvolved eg
ln Lhe consLrucL model Shame 1rusL
O Lvldence LhaL documenLs have been Lampered wlLh and offshore sLrucLures have been
creaLed for example LhaL Lhe exlsLence of an offshore asseL could be obscured 1he
cusLomer was alerLed Lo conLrlbuLe no Amerlcan properLy ln Lhe LrusL because Lhls would
beLray Lhe LrusL
O SLrucLures such as shadow accounLlng and allocaLlon of lnvesLmenL managemenL mandaLes
ln Lhe Cayman lslands were bullL Lo mlnlmlze Lhe Lax subsLraLe ln SwlLzerland and elsewhere
lrom Lhe documenLs of Lhe prosecuLlon Lhere ls several addlLlonal evldence of wrongful acLs and l
am wonderlng why ln Lhls case Lhe prosecuLlon hld Lhe prlnclple of legallLy 1he whlsLleblower was
examlned buL noL for example AcosLa ArLuro Chapparo Mexlcan pollce offlcer and drug dealer
who was convlcLed ln 2000 Lo 13 years ln prlson for drug Lrafflcklng and Lhe fllghLs Lo eaLh Pe was
a cusLomer of Lhe bank !ullus 8ar Cayman! esplLe evldence Lhls cusLomer was noL examlned by Lhe
pollce or by Lhe prosecuLlon l polnL ouL LhaL Lhls was noL an lsolaLed case ln Lhe Cayman 8ar books
as shown ln Lhe appendlx!
l have noL lmmedlaLely re[ecLed Lhe buslness pracLlce ln Cayman and due Lo my nalveLy llke many
employees l dld carry ouL Lhe dlrLy [ob for Lhe bank 8ecause of Lhls nalveLy l donL wanL Lo feel
ashamed for my confllcL of consclence afLer deallng wlLh Lhls buslness Many bank employees and
honesL people face Lhls dllemma when Lhey advance ln Lhelr careers and wlLness abuse lL creaLes
anxleLy and sLress whlch very few can wlLhsLand before evenLually more or less LoleraLlng lL for
personal reasons
1he legallzed and LoleraLed abuse by Lhe [udlclary buL also Lhe buslness of !ullus 8ar ln Cayman ln
Lhe black area led me Lo lnlLlally Lackle 8ar and Loday due Lo my global experlence ln Lhe lasL seven
years Lo Lackle Lhe banklng sysLem 1he LnllghLenmenL and Lhe publlc lnLeresL ln combaLlng Lhe
abuse of Lhe banklng buslness are now much greaLer Lhan ln 2004
My reasons ln Lhls maLLer slL deep ln addlLlon Lo loss of confldence Lhe dlsappolnLmenL ln Lhe !ullus
8ar managemenL Lhe lnLlmldaLlon LacLlcs already ln Cayman Lhe bank wanLs you ouL lL would be
beLLer Lo Lake a deep dlve" from my dlrecL superlor speaks volumes 1he bank whlch runs an anLl
whlsLleblower program wlLh blzarre meLhods whlch has Lhe sole purpose Lo dlsLracL from lLs own

wrong dolng" and concenLraLe on Lhe whlsLleblower lnsLead 1he medla Lhen desLroyed my
credlblllLy and my repuLaLlon as a whlsLleblower wlLh Lerms such as confused mlnd menLally lll
man revenge seeklng Lhlef and a LerrorlsL 1hreaLs were verbally and nonverbally lnlLlaLed by
prlvaLe lnvesLlgaLors asslsLance has been omlLLed from Lhe Zurlch and Swlss pollce for example ln
nlghLly dlsLurbances Lhe whlsLleblower was lsolaLed and a loL of pressure was puL ln order Lo break
me
1hls resulLed ln a posLLraumaLlc sLress dlsorder and l losL my [ob Lhree Llmes due Lo Lhe bank
managemenL My career was paralyzed and l was vlllfled as a human belng paLhologlzed
crlmlnallzed and flnally [alled l had Lo walL slx years unLll Lhe dlsLrlcL courL process ln order Lo [usLlfy
myself ln publlc 1he presumpLlon of lnnocence however was always glven Lo Lhe bank buL for Lhe
whlsLleblower lL ls losL wlLh Lhe flrsL day of Lhe whlsLleblowlng!
As an aslde lL should be menLloned LhaL ln my case Lhe maxlm of crlmlnal procedure has been
ln[ured slnce crlmlnal prosecuLlon ls prlnclpally sub[ecL Lo Lhe sLaLe or Lhe sLaLe auLhorlLles Lhus Lhe
prosecuLlon and noL Lhe aggrleved parLy
1he 8ank !ullus 8ar and Lhe prlvaLe lnvesLlgaLors should noL have been allowed Lo pursue myself ln
Lhe aggresslve manner ln whlch Lhls happened and Lhe prosecuLlon should noL have Laken lnLo
accounL such maLLers lnvesLlgaLed by prlvaLe lnvesLlgaLors as Lhe phoLo on Lhe lnLerneL CuanLas or
Lhe alleged phone calls from MaurlLlus LssenLlal for my acLlon was Lhe pressure LhaL was bullL
exLremely professlonally by !ullus 8ar and whlch escalaLed 1hls ln Lurn led Lo Lhe facL LhaL l Look on
my lonely sLruggle agalnsL Lhe sysLem
1he prlvaLe lnvesLlgaLors had achleved Lhelr goal LhreaLen me my famlly and our envlronmenL wlLh
psychologlcal Lerror causlng lllness and puLLlng us lnLo a sLaLe of panlc! 1he reasons for Lhls sLaLe of
panlc had already begun ln Cayman Lhen conLlnued ln SwlLzerland and MaurlLlus nelLher Lhe pollce
nor Lhe prosecuLors nor charlLles proLecLed my famlly our nelghbors or my coworkers aL noble
lnvesLmenLs ln Zurlch unsurprlslngly l developed a defense sLraLegy and wroLe my farewell leLLers
and lnlLlaLed acLlons LhaL are oLherwlse never developed and cerLalnly would never be execuLed l
had arrlved ln a sLaLe of emergency l had Lo flghL for slx years unLll Lhe lederal CourL of !usLlce ln
Zurlch had Lo lssue a Wlllkurruge (arblLrarlness reproof) due Lo a lay a complalnL l won'L go lnLo lL
any furLher buL a Chlef !usLlce and [udges who are reclplenLs of a federal [udlclal Wlllkurruge harm
Lhe rule of law and desLroy Lhe legal securlLy ln a democracy 1he greaLesL damage however has
been endured by my daughLer my wlfe and myself as a person
lL ls noL selfevldenL LhaL l had only one posLLraumaLlc sLress dlsorder durlng Lhose years and LhaL l
am noL crazy and slLLlng ln a psychlaLrlc cllnlc when one knows LhaL former CLC Alex Wldmer was
found hanged ln 2008 or Lhe former dlrecLor of !ullus 8aer whlch shorLly afLer was also found dead
ln Cayman ln 2008 a Swlss banker lrederlc 8lsze burned allve he was placed lnLo a car and Lhe car
was seL allghL l used Lo play wlLh Lhe pollce ln Cayman looLball 1eam and one can Lell many oLher
slmllar sLorles of Cayman bankers buL Lhls ls noL Lhe Llme for lL 1he only cerLalnLy ls LhaL lL scares
me sLlll Loday!
lf lL werenL for my lmmedlaLe envlronmenL LhaL ls my wlfe and my daughLer l would cerLalnly have
ended up ln a psychlaLrlc cllnlc!

lL surprlsed no one here LhaL !ullus 8ar afLer my preLrlal cusLody ln 2003 wanLed Lo make Lhlngs go
away wlLh money 1hls normally works as l knew from !ullus 8ar from Lhe lnLernal audlL and ln Lhe
group l supporL Lhls acLlon Loday because Lhe pressure l had Lo endure was enormous 1haL ls why
creaLlve soluLlons eg Lo go lnLo exlle Lo MaurlLlus are needed 1haL cannoL be chosen by every
whlsLleblower
l refused Lhe offer of Lhe 8ank of CPl 300000 and have Lhus rellnqulshed LhaL Lhe prosecuLlon only
bundles and archlves" Lhe offlclal dellcLs" as has been proposed Lo me 1haLs all been ln Lhe
realm of posslblllLy buL l declded oLherwlse
l would llke Lo menLlon LhaL colleagues and l were quesLloned as early as ln 2002 by Lhe Cayman
ollce ln connecLlon wlLh vlolaLlon of Lhe ConfldenLlallLy Law of Lhe Cayman lslands 1hus a flle was
already opened ln Lhe Cayman lslands slnce 2002 and so l was always flrmly convlnced LhaL Lhe Swlss
banklng secrecy elLher ln Lhe uS ln new ?ork ClLy or ln Lhe Caymans was sLlll appllcable Lo Swlss
employees of !ullus 8aer lL also conflrmed Lo me aL LhaL Llme employed aL Lhe new ?ork !ullus 8aer
Compllance Cfflcer and Legal Cfflcer of Lhe lndependenL whlch l was under Lhe organlzaLlon
4 Appeal
l slL here aL Lhe Supreme CourL ln Lhe dock agaln afLer lsLrlcL !udge r S Aeppll found me gullLy! l
do noL accepL Lhe rullng by lsLrlcL !udge Aeppll and now hope LhaL Lhe Chlef !usLlce wlll fulflll my
deslre for [usLlce l expecL [usLlce because l Lhlnk lL ls unfalr lf Lhe whlsLleblower ls convlcLed afLer
he has pressed charges agalnsL Lhe bank aL Lhe lederal prosecuLor's offlce wlLh all Lhe Cayman daLa
ln 2009 and Lhe CperaLlonal CommlLLee of Lhe lederal prosecuLor's offlce came wlLhln 14 days Lo
Lhe concluslon LhaL Lhe daLa dld noL relaLe Lo SwlLzerland LhaL l had noL lnformed accuraLely enough
and LhaL l had noL documenLed Lhe evldence of fraud and money launderlng enough wlLhouL ever
havlng quesLloned Lhe whlsLleblower (me) aL all l can assure you LhaL lnLernaLlonal Lrade experLs
hold a dlfferenL oplnlon here Lhan Lhe ALLorney Ceneral
l opened my Swlss whlsLleblower webslLe ln March / Aprll 2008 and LhaL gave me a loL of conLacLs
Lo frusLraLed !ullus 8ar cusLomers CusLomers who could noL proceed agalnsL Lhe bank because a
lawsulL would have led Lo publlc problems 1hey expecLed me Lo help and even wanLed daLa
Money offers were also made and Lhls ln Lhe mllllons Consplracy Lheorles were senL Lo me ln
wrlLlng CusLomers have complalned ln MaurlLlus abouL !ullus 8ar on Lhe golf course and l reallzed
afLer sLudylng Lhese documenLs LhaL much ls golng wrong here l polnL ouL LhaL unLll Loday l have noL
accepLed any money offers for daLa and never asked for a consulLlng fee l have publlcly opposed Lhe
bank daLa Lrade such as Lhe kleber sLory lalconl or 8lrkenfeld and puL LhaL across even ln a lecLure
aL Lhe CaplLal Plll ln WashlngLon Lo governmenL offlclals l Lhlnk lL would be LoLally wrong for uS
auLhorlLles Lo offer money Lo lnformanLs of Lax fraud or economlc crlmlnals ln Lhe flnanclal lndusLry
Pere l am agaln puLLlng my fooL ln lL buL LhaL had Lo be sald! 1hls buslness model musL be sLopped
All Lhls had lead Lo Lhls LhaL l as former CCC and Compllance Cfflcer of one of Lhe mosL presLlglous
banks wlLh cusLomers from all over Lhe world have challenged Lhls bank now l challenge [usLlce wlLh
my requesL Lo appeal l am sLlll convlnced LhaL Lhe bank has worked wlLh legal and leglLlmaLe buL
also lllegal meLhods and expanded lLs lnLernaLlonal cusLomer porLfollo as well as offerlng hands Lo
crlmlnal cllenLs durlng my Llme l am also convlnced LhaL Lhe pure vlndlcLlveness and aggresslveness

agalnsL Lhe bank and lLs exponenLs whlch l allegedly bullL and cherlshed as alleged by [udge Aeppll
and aLLorney !ager ls slmply wrong
l re[ecL Lhe charge of lnferlor moLlves whlch are based only on revenge because l felL personally
lnsulLed and lgnored ALLorney !ager falls Lo recognlze LhaL Lhe moLlves for whlsLleblowlng are noL
relevanL as already declded by Lhe Luropean CourL of Puman 8lghLs ln accordance wlLh Lhe declslon
of 21 !uly 2011 1he LCP8 puLs Lhe emphasls on Lhe good falLh and noL on Lhe moLlves for each
lnformanL could be accused of vlndlcLlveness My good falLh ln Lhe quallLy of daLa and lLs Lransfer Lo
an auLhorlLy namely Lhe canLonal and federal Lax auLhorlLles ls a glven Lo me 1he daLa conLaln
lnformaLlon on drug dealers mass murderers arsonlsLs Lax fraud and Lhe meLhods of !ullus 8ar
asslsLance ln Lax crlmes 1he lnlLlaLed crlmlnal proceedlngs agalnsL cllenLs LesLlfy my accuracy Lhe
dlscharge paymenL of Lu8 30 mllllon of !ullus 8ar Lo Lhe Cerman Lax auLhorlLles and Lhe ongolng
lnvesLlgaLlons of Lhe uS Lax auLhorlLles are more susLalnable evldence LhaL my accusaLlons agalnsL
Lhe bank managemenL are based on facLs and LhaL Lhe buslness model AsslsLance Lo Laxevaslon
acLually exlsLs
A vengeful man would never have puL hls name under Lhe whlsLleblower leLLer whlch was
publlshed on Wlklleaks webslLe Pe would never have publlshed [usL one small parL of Lhe daLa Lo
address Lhe problems of offshore buslness Lo Lhe publlc
lL leaves Lhe lmpresslon LhaL Zurlchs [udlclary Lrled Lo noL go lnLo my moLlves slnce my charges
regardlng coerclon and slmple assaulL were delayed and dlsmlssed 1he federal [udlclal
Wlllkurruge" ln relaLlon Lo fallure Lo lnLervlew Lhe vlcLlms and nelghbors ln Lhls regard speaks
volumes
1he accusaLlon of Lhe prosecuLor !ager LhaL afLer my dlsmlssal aL !ullus 8ar l conLlnued Lo acL ln Lhe
flnanclal secLor aL noble lnvesLmenLs ln Zurlch or aL Lhe SLandard 8ank of Afrlca ln MaurlLlus leaves
Lhe lmpresslon LhaL from Lhe vlew polnL of Lhe prosecuLlon Lhe whole flnanclal secLor pursues Lhe
same shady buslness pracLlces such as !ullus 8ar Cayman 1haL l wlll noL accepL because of my
acLlvlLles ln Lhree global corporaLlons !ullus 8ar SLandard 8ank of Afrlca Croup and noble l can only
deny LhaL ALLorney !ager has a false vlew and makes an assumpLlon LhaL lacks any [usLlflcaLlon and
ls a cheap generallzaLlon
3 Closlng
1hls llLLle lnslghL shows LhaL a normal human belng ln Lhls envlronmenL elLher develops eLhlcal
confllcLs or becomes a crlmlnal llke now many bank managers are exposed ln Lhls regard because
he looks away as a manager and proLecLs Lhe sysLem or llke me beLrayed and decelved by Lhelr own
Zurlch managemenL 1hey puL me on Lhe Cayman powder keg as a Compllance Cfflcer and CCC
and LhoughL l would quleLly hush buslness conducL as an audlLor and Lhus supporL lL
1here would be much more Lo reporL buL l Lhlnk Lhls ls enough Lo show LhaL Lhere are slgnlflcanL
abuses aL !ullus 8ar and ln offshore banklng and whlch hopefully no longer exlsL Loday! 1he ongolng
lnLernaLlonal lnvesLlgaLlon ln relaLlon Lo !ullus 8ar however suspecLs evll and proves me rlghL
l hope also Lo have made lL clear LhaL l do noL see myself as an avenger buL raLher as a servanL of
Lhe Swlss flnanclal cenLer who has been Lrylng for elghL years Lo puL Lhe baLLered repuLaLlon of Lhe
Swlss flnanclal cenLer back on Lhe rlghL Lrack uLLlng lL back on Lhe rlghL Lrack also means LhaL

abuses are revealed ln Lhe flnanclal cenLer SwlLzerland and [usLlce prevalls LhaL Lhere ls legal
cerLalnLy and abuses wlll be addressed 1hls ls also under greaL personal sacrlflces llnally Lhe
repuLaLlon of SwlLzerland ls aL sLake whlch has been masslvely damaged by cerLaln large and prlvaLe
banks ln recenL years and ln my case lLs also abouL Lhe repuLaLlon of Lhe Swlss !usLlce sysLem 1he
scope of Lhls case goes far beyond lLs borders
lL seems Lo me lmporLanL Lo polnL ouL LhaL Lhe Luropean arllamenL declded ln 2010 by 8esoluLlon
1729 (ALLachmenL 1) for whlsLleblower proLecLlon and as sLaLed ln Lhe declslon of Lhe Luropean
CourL of Puman 8lghLs ln Lhe case of Pelnlsch agalnsL Cermany argued ln a slmllar way as l am dolng
here
1he publlc lnLeresL ln combaLlng abuses ls lmporLanL Lhe good falLh of Lhe whlsLleblower shouldnL
be focused on even lf lL Lurns ouL Lo be wrong afLerwards and Lhe moLlves of Lhe whlsLleblower
should only lead Lo resLrlcLlons ln exLreme clrcumsLances (e g exLorLlon money clalms) As long as
Lhe whlsLleblower ls of good falLh ln general meanlng LhaL he belleves LhaL Lhe lnformaLlon puL
forward by hlm ls Lrue he musL be proLecLed
1he LCP8 sLaLed lL ls lrrelevanL wheLher Lhe acLlons of whlsLleblowers were also moLlvaLed by for
lnsLance lmprovlng Lhelr own worklng condlLlons as ln Lhe case menLloned Pelnlsch agalnsL
Cermany 1hus Lhe alleged revenge by Lhe prosecuLlon ls lrrelevanL ln Lhe sense of Lhe LCP8 declslon
especlally slnce lve made Lhe dlsclosure of abuse wlLhouL enrlchmenL purposes
ln Lhe appendlx (Appendlx 4) whlch l wlll noL read now Lhere are many slLuaLlons and relaLlonshlps
llsLed whlch gave me Lhe securlLy and Lhe knowledge Lo volunLarlly reLurn Lo SwlLzerland and Lo
face Lhls process ln favor of Lhe Swlss flnanclal cenLer 1he lnLernaLlonally declared
WelssgeldsLraLegle" (whlLe money sLraLegy) of SwlLzerland glves me hope 1he slde dlshes are my
moLlvaLlon for enLerlng a clean flnanclal cenLer SwlLzerland and Lo do my share here names of
cusLomers could be supplled lf Lhls were deslred
l am flrmly convlnced LhaL l am noL a crlmlnal buL lf Lhe dlsLrlcL [udge r SA Lhe prosecuLor r !
and Mr Chlef !usLlce declde Lhls Lhen so be lL! l have acLed as a responslble clLlzen wlLh an eLhlcal
consclence ln Lhe maln lnLeresL of socleLy
Well l hope LhaL Lhe genLlemen Chlef !usLlces welgh carefully ln Lhe sense of [usLlce and are
lndependenL and only commlLLed Lo Lhe consLlLuLlon Lhe law and Lhe LruLh dedlcaLed reallsLlc and
selfcrlLlcal revlew Lhe verdlcL lssued by lsLrlcL !udge r S Aeppll and ln vlew of a democraLlc
[udlclary leL [usLlce prevall
WlLh Lhls l close!
Lnclosures
1 llrsL 8esoluLlon 1729 (2010) roLecLlon of whlsLleblowers arllamenLary Assembly of Lhe
Councll of Lurope
2 LCP8 !udgmenL ln Lhe case Pelnlsch agalnsL Cermany
3 ress release by Lhe 8eglsLrar of Lhe LCP8

4 LlsL of dublous facLs of !ullus 8ar Cayman