Bankers for UBS used the prospect of tax-free profits from hot Internet stocks to highlight the value of secret Swiss bank accounts and gin up trading commissions during the dot-com bubble, a former UBS manager testified Wednesday.

"We went up to the client and said, 'Why don't you take the profit?' " said Hansruedi Schumacher to jurors at the trial of former UBS executive Raoul Weil. " 'It's 100%. The gain is all yours.' "