Rudolf Elmer, an ex-employee of Swiss-based Bank Julius Baer, said there were 2,000 account holders high net worth people from US, Britain and Asia named in the documents, but refused to give details of the companies or individuals involved.
He has previously offered files to WikiLeaks on financial activities in the Cayman Islands and faces a court hearing in Zurich on Wednesday to answer charges of coercion and violating Switzerland's strict banking secrecy laws.
According to a report in Swiss newspaper Der Sonntag, the data covers multinationals, financial firms and wealthy individuals from many countries, including the UK, US and Germany, and covers the period 1990-2009.
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