zsis) - Center for Swiss and International Tax Law

If declaration obligations are breached - both in the mixed assessment procedure and in the self-assessment system - which lead to a (possible) tax reduction, the question of criminal liability regularly arises in addition to the levying of any additional tax. The representative of the taxable person is increasingly being targeted by the tax authorities.

As the legally compliant fulfillment of tax obligations requires knowledge of tax law, which the taxpayer often lacks in whole or in part, many taxpayers seek help in fulfilling their declaration obligations. If there are declaration errors that lead to at least the threat of a tax loss, the involvement of a specialist does not release the taxpayer from their responsibility for their tax declaration. Conversely, the professional involved, the tax advisor, can also be targeted by the authorities responsible for prosecuting tax offenses.

The Federal Supreme Court rulings 6B_90/2024 and 6B_93/2024 of February 3, 2025 raise fundamental questions regarding the criminal liability of tax advisors. The focus is on the requirements for perpetration of tax evasion and incitement to do so, as well as the distinction between permissible tax advice and punishable cooperation. The judgments shed light on the different roles of internal and external advisors and their significance for practice and the application of the law.

As tax evasion presupposes a breach of procedural obligations, this article takes a closer look at the procedural obligations, in particular the taxpayer's duty to cooperate, both in ordinary assessment proceedings and in tax domicile proceedings. Finally, the supplementary tax procedure is also addressed, taking into account the latest case law of the Federal Supreme Court on the terms "unknown" or "new" facts and evidence.

Swiss criminal tax law may impose different penalties for the same offenses. This is due to statutory grounds for mitigating penalties, which ensure that personal circumstances and individual cases can be taken into account. The aim of this article is to provide an overview of the grounds for mitigating penalties in post-tax proceedings and to highlight current developments in practice, particularly in the Canton of Zurich.

The home office has fundamentally changed cross-border taxation - also in the relationship between Switzerland and France. New rules have applied to French cross-border commuters since 2023, which allow more flexibility but also place greater demands on employers and employees. This article provides a concise overview of the current tax framework and shows what should be paid particular attention to.

Since January 1, 2025, tax claims against sole proprietorships, partnerships, corporations and other legal entities entered in the commercial register must be asserted in bankruptcy proceedings. The abolition of special execution has far-reaching consequences for companies, authorities and practitioners. This article sheds light on the new legal situation, points out risks, particularly in the enforcement of assessment notices from the FTA or provisionally assessed taxes from the cantonal tax administrations, clarifies key terms such as bankruptcy and mass liabilities and shows what taxpayers need to pay particular attention to in future.

Not only the federal, cantonal and communal taxes on profits (DBG, StHG), but also the supplementary taxes (GloBE model regulations, MindStV) recognize the concept of subjective tax exemption for legal entities. The regulations are basically congruent, but there are several case constellations of practical relevance in which the supplementary taxes override the profit tax exemption (e.g. cantonal banks, health insurance companies, newly established companies). The author therefore sees a need for action on the part of legislators and tax authorities.