避税天堂是指那些为吸引外国资本流入、繁荣本国或本地区经济，在本国或本地区确定一定范围，允许境外人士在此投资和从事各种经济、贸易和服务活动，获取收入或拥有财产而又不对其征直接税、或者实行低直接税税率、或者实行特别税收优惠的国家和地区。
Tax havens are those to attract foreign capital inflows, national or local economic prosperity, it is determined in a range of national or regional, to allow people from abroad to invest and engage in various economic, trade and service activities in this, obtaining income or owned property its not levy direct taxes, or implement a low direct taxes, or the implementation of special tax incentives countries and regions.避税天堂大多是较小的沿海国家和内陆小国，甚至是很小的岛屿或“飞地”。
它们自然资源稀缺，人口数量较少，经济基础薄弱。
但由于它具有某些“优越性”，因此吸引了大量国外公司来此注册。
除瑞士外，还有安道尔、摩纳哥，以及开曼群岛、百慕大、巴哈马、荷属安的列斯等，都属于所谓避税天堂。
Tax havens are mostly small coastal countries and small landlocked country, and even small islands or "enclave." They scarce natural resources, small population, weak economic foundation. But because it has a certain "advantages", it attracted a lot of foreign companies to sign up. Apart from Switzerland, as well as Andorra, Monaco and the Cayman Islands, Bermuda, Bahamas, Netherlands Antilles, etc., all belong to the so-called tax havens我们主要了解一下瑞士的变化，瑞士的变化只是诸多避税天堂的缩影，不接受国际条约的终将被淘汰，接受了的却如同戴上了枷锁。
We look at the main changes of Switzerland, but a lot of changes in Swiss tax havens microcosm, do not accept the international treaty will eventually be eliminated, but accepted as wearing shackles.瑞士几十年来曾躲过家门口爆发的两次世界大战，如今面对国际社会全力围剿海外避税的金融战，却无奈举起双手投降。
5月6日，在欧洲财长会议上，瑞士承诺交出外国人账户的详细资料，保密制度分崩离析，瑞士银行的信誉一落千丈。
For decades Switzerland has survived two world wars broke out the door, and now the face of the international community to give full financial siege warfare overseas tax havens, but reluctantly raised his hands in surrender. May 6, European finance ministers meeting, Switzerland is committed to hand over details of foreign account, the disintegration of secrecy, the credibility of the Swiss bank plummeted瑞士银行的保密制度得益于瑞士的永久中立国地位，虽说欧洲大地历经现代战火涂炭，瑞士却安然无恙。
1933年希特勒夺取德国政权后，大肆迫害犹太人，并要求犹太人交代在外国的所有资产，否则将被处以死刑。
于是，瑞士抓住吸纳犹太难民财产的机会，制定出了《银行保密法》，从而将银行保密推向极致。
Swiss bank secrecy due to the permanent neutral status of Switzerland, although the land in Europe after the war trampled modern Switzerland was left intact. After Hitler's seizure of power in Germany in 1933, persecution of the Jews, and demanded that all Jewish assets in a foreign account, otherwise it will be put to death. Thus, Switzerland seize the opportunity to absorb Jewish refugees' properties, to develop the "Bank Secrecy Act", thus the bank secrecy to the extreme.1934年瑞士《银行保密法》一问世，便得到国际社会的认同，瑞士也逐渐被交战各国视为财富寄存的保险柜，瑞士银行的地下金库从未受到战争的威胁，就是战争狂人希特勒也无奈它何。
二战爆发后，在瑞士存有巨款的犹太人很多在集中营里被杀害，但瑞士的银行依然保留着死难者的账户。
In 1934 the Swiss "Bank Secrecy Act" come out, will be recognized by the international community, the Swiss wealth also is increasingly seen as the safe storage of the warring countries, the underground vaults of Swiss banks has never been a threat of war, that is war maniacs Hitler had no choice it is what. After the outbreak of World War II, there are large sums of money in Switzerland many Jews were killed in concentration camps, but Swiss banks still retains the victims account.瑞士银行的保密制度规定，在银行保密义务的主体范围内，银行雇员有终身保密的义务，泄露秘密将被判处六个月的监禁或课以巨额罚款。
在银行保密义务的客体范围内，银行实行秘密号码制度以代替客户的真实姓名，真实姓名只有极个别人知道，银行对之严格保密；银行与客户问的信件、通知可以要求无限期的“留行自取”，以防止在邮途中泄密。
Swiss bank secrecy provisions within the scope of the main banking secrecy obligations, bank employees have the obligation to secrecy for life, reveal the secret will be sentenced to six months imprisonment or heavy fines lesson. Object within the range of banking secrecy obligations, the bank implemented the secret number in place of the real name system customers, real name only a very few people know that the bank's strictly confidential; ask banks and their customers letters informing may require indefinite "stay Pickup line "to prevent leaks in the mail on the way.瑞士银行的保密制度在保护储户利益方面功不可没，瑞士银行业也因此如烈火烹油，全世界的富人们争先恐后地将美元、英镑、马克、黄金、白银，甚至房契、借据等存入瑞士银行，于是瑞士银行一跃成为全球最大的金融离岸中心。
Swiss bank secrecy in protecting the interests of depositors contributed, such as Swiss banking and therefore fire cooking oil, rich people around the world rushed to the dollar, pound, mark, gold, silver, and even deeds, promissory notes, etc. stored in Switzerland bank, UBS thus became the world's largest offshore financial center.战后，和平降临欧洲大地，瑞士银行又成了全球富人逃避个人所得税的天堂，成为各国政要、社会名流以及黑帮藏匿离岸资金和不义之财的避风港。