“A startling Thanksgiving Day gift awaited Americans in Switzerland, green card holders and even non-US spouses of Americans who have bank accounts with UBS. The Swiss bank sent Americans a form where they agree to renounce protection under Swiss data protection laws ‘to the extent necessary for reporting …and any other information regarding the Relationship which may be requested  or required by the IRS.’  Signatures required include those of Swiss citizens who do not have US citizenship and have never held of green card or lived in the United States, but who have an American spouse and joint bank accounts, including mortgages.”

http://genevalunch.com/blog/2012/11/23/ubs-asks-us-persons-in-switzerland-to-renounce-swiss-data-protection/

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