Declaration obligations, advisor liability and mitigation of penalties: hot topics in criminal 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.
Criminal tax law risks of tax advice
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.
Dangerous game with risk of discovery - The criminal tax liability of external advisors and internal functionaries in the light of the Federal Supreme Court rulings 6B_90/2024 and 6B_93/2024
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.
Unfair conduct by taxpayers when determining tax domicile in an intercantonal relationship
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.
Federal Council adopts dispatch approving the list of 74 partner states for the automatic exchange of information on crypto assets
On June 6, 2025, the Federal Council adopted the dispatch approving the introduction of the international automatic exchange of information (AEOI) on crypto assets with the relevant partner states. Entry into force is planned for 2026 with the first exchange of data in 2027.
Clarification of Notice-024-DVS-2025-d of 22.04.2025 - Income and withholding tax: Determination of the maximum permissible conversion discount
On May 19, 2025, the FTA specified the future practice in Communication 024-DVS-2025 regarding the determination of the maximum permissible conversion discount.
Mutual agreement between Switzerland and Liechtenstein - Dormant estates
On May 19, 2025, the SIF announced that the competent authorities of Switzerland and Liechtenstein had concluded a mutual agreement pursuant to Art. 25 para. 3 DTA CH-FL to avoid double taxation of income and assets belonging to dormant estates under Liechtenstein law.
Federal Council adopts dispatch on the new Federal Act on the International Automatic Exchange of Information on Salary Data
At its meeting on May 14, 2025, the Federal Council adopted the dispatch on the international automatic exchange of information on salary data.
Income and withholding tax: Determination of the maximum permissible conversion discount
On April 22, 2025, the FTA published notice 024-DVS-2025 regarding the determination of the maximum permissible conversion discount.
The Federal Council rejects the popular initiative "Yes to fair federal taxes for married couples too"
At its meeting on March 7, 2025, the Federal Council adopted the dispatch on the popular initiative "Yes to fair federal taxes for married couples too - finally abolish discrimination against marriage!".
Tax law challenges for partnerships (2025)
Workshop by Susanne Schreiber and Toni Hess on the occasion of the ISIS) seminar on June 02 + 03, 2025 with the title "Tax law challenges of partnerships"
ISIS) seminar folder "The world of work on the move: tax and social security challenges (2025)"
All documents from the ISIS) seminar "The world of work on the move: tax and social security challenges" held on May 22, 2025 under the direction of Petra Caminada in one PDF document. Case studies, detailed solution notes and slides: Here you will find all documents from the individual workshops according to the following content description.
