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International Mutual Legal Assistance

What is international mutual legal assistance?

  • International legal assistance can be defined as the mutual assistance of the authorities and Courts of separate States in the performance of cross-border proceedings and in the transmission of the results of such proceedings.
  • International mutual legal assistance in criminal matters allows for the hearing of witnesses and defendants, extradition, seizure and handing over of evidence or assets, search, and confiscation.
  • The Swiss International Mutual Assistance in Criminal Matters Act permits the surrender of illegally acquired assets to the requesting state or to the injured parties based on a foreign confiscation order (asset recovery).
  • International administrative assistance in tax matters allows an exchange of information between the tax authorities of different states.

How can our lawyers assist you?

  • We assist you, whether you support or oppose requests for mutual assistance to obtain documents or seize property or to obtain your extradition.

Our lawyers in international legal assistance advise and defend you in the following areas

International criminal cooperation

International mutual administrative assistance

International mutual assistance in criminal matters


International letters rogatory

Your questions, our answers

What areas of law are affected?

  • International mutual legal assistance may concern suspicions of various offences in all areas of law, particularly criminal and tax law.

What is a "vat carousel"?

  • The so-called “VAT carousel” fraud consists of an entity subject to VAT in a country purchasing services tax-free from a non-taxable foreign company, then reselling these rights “all taxes included” to a taxable trader, collecting the VAT, not paying it back to the public treasury of the given country, and then disappearing.

Our lawyers specialized in business and corporate criminal law

The Mazou Attorneys-at-Law law firm is composed of lawyers who share a passion for criminal and commercial defence and legal advice and who, for the most part, have been working together for many years. The team also includes a trainee lawyer and two legal assistants.