Asset tracing

Asset tracing combines legal analysis, financial investigation, disclosure tools, and sometimes forensic accounting to locate assets, reconstruct transfers, and show beneficial ownership or control. It matters in fraud, insolvency, inheritance disputes, enforcement of judgments, and recovery of misappropriated property. Swiss proceedings may involve court-ordered disclosure, debt-enforcement information, criminal-procedure tools, or international assistance, each with limits from banking secrecy, data protection, privilege, and procedural rights. Tracing an asset is distinct from freezing or seizing it, which requires a separate legal basis.