SWITZERLAND HAS NO SEPARATE LEGAL CODE FOR TRADE SO THAT WHITE-COLLAR CRIMES ARE DEFINED PRIMARILY THROUGH THE CRIMINAL CODE, SECONDARILY BY LAWS GOVERNING COMPETITION OR FOOD, AND BY SUPPLEMENTARY FEDERAL CRIMINAL LAW, AS WELL AS BY CANTONAL TAX, BANK, AND SUBSIDY LAWS. WHITE-COLLAR CRIME IS CHARACTERIZED BY EXTENSIVE DAMAGES AND COMPLEXITY, ESPECIALLY FOR INVESTIGATORS TRYING TO ESTABLISH WRONG-DOING. COMBATING WHITE-COLLAR CRIME REQUIRES SPECIALIZED KNOWLEDGE OF ACCOUNTING, COMMERCIAL LAW, AND ADMINISTRATIVE LAW. THE EXTENT OF WHITE-COLLAR CRIME IN SWITZERLAND REMAINS UNCERTAIN BECAUSE NO STATISTICS EXIST ON CRIMES REPORTED TO THE POLICE, ONLY NO CONVICTIONS. WITHOUT SUCH STATISTICS THE EXTENT OF DAMAGES CANNOT BE DETERMINED, AND BECAUSE OF THE BROAD MEDIA COVERAGE OF SPECTACULAR CRIMES, THE ACTUAL SUMS INVOLVED ARE FREQUENTLY DISTORTED IN EXTRAPOLATIONS OF TOTAL WHITE-COLLAR CRIMES FROM FIGURES CITED. STATISTICAL ESTIMATES BASED ON CANTONAL POLICE DATA INDICATE THAT AVERAGE YEARLY DAMAGES FOR 1973 TO 1976 IN SWITZERLAND AS A WHOLE AMOUNTED TO 1,007,956,100 FRANCS. COMPARISON WITH OTHER FIGURES SHOWS THAT THE WHITE-COLLAR CRIME COSTS EQUAL 0.176 PERCENT OF THE GROSS NATIONAL PRODUCT AND ARE HALF AS MUCH AS FOR AUTOMOBILE ACCIDENTS. ESTIMATES FOR PARTICULAR CRIMES SUGGEST THAT DIVIDENDS FROM SWISS-HELD SECURITIES WORTH 13 BILLION FRANCS WENT UNTAXED IN 1969, AMOUNTING TO TAX LOSSES OF 35 MILLION TO 50 MILLION FRANCS FOR THE FEDERAL GOVERNMENT AND 233 MILLION TO 296 MILLION FRANCS FOR THE CANTONS. THE 1976 LOSSES FROM TAX EVASION RAN BETWEEN 140 MILLION AND 200 MILLION FRANCS FOR THE FEDERAL GOVERNMENT AND 932 MILLION TO 1,100 MILLION FRANCS FOR CANTONS AND COMMUNITIES. BUT ATTEMPTS TO CORRECT THE SITUATION WOULD PROBABLY ONLY AFFECT HONEST TAXPAYERS. SUBSIDY SWINDLES HAVE NOT DEVELOPED BECAUSE SUBSIDIES ARE ONLY GRANTED FOR SPECIFICALLY DESCRIBED PROJECTS. NOTES ARE PROVIDED. --IN GERMAN. (KMD)