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.
WAK of the National Council narrowly approves parliamentary initiative 21.424 "Deduct maintenance contributions also for over 18-year-olds
In its press release of 18 August 2021, the WAK of the National Council informed about the narrow approval of the parliamentary initiative 21.424 "Deduct maintenance contributions also for over 18-year-olds".
Application of the most-favoured-nation clause according to the protocol of the double taxation agreement between Switzerland and India
In its communication of 13 August 2021, the State Secretariat for International Financial Matters (SIF) provides information on the changes to dividend taxation due to the application of the most-favoured-nation clause in the DTA CH-IN.
FTA publishes circular concerning professional expense allowances and remuneration in kind 2022
On 13 August 2021, the Federal Tax Administration (FTA) published the circular "Professional expenses lump sums and remuneration in kind 2022 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2022".
Federal Council adopts dispatch on new cross-border commuter agreement with Italy
At its meeting on 11 August 2021, the Federal Council adopted the dispatch on the new cross-border commuter agreement between Switzerland and Italy.
FDF - The reporting procedure for natural persons will not be pursued further
Based on the findings of a working group, the FDF decided on 5 August 2021 not to pursue the idea of a new reporting procedure for natural persons for withholding tax.
Consultation agreement between Switzerland and Germany
On 22 June 2021, Germany and Switzerland announced that the mutual agreement on the taxation of international workers would be extended until 30 September 2021. The parties will then consult again in due course.
Investments in securities, structured products, collective investment schemes, etc.
Workshop by Stefan Oesterhelt and Daniel Bieri at the ISIS) seminar on September 23-24, 2024 entitled "Investments in securities, structured products, collective investment schemes, etc."
Specialties in wealth tax (valuation, bouclier fiscal, etc.)
Workshop by Marco Greter and Nina Blanz on the occasion of the ISIS) seminar on September 23-24, 2024 entitled "Specialties in wealth tax"
