zsis) - Center for Swiss and International Tax Law

Withholding tax criminal law

"After the game" - the levying of withholding tax in a control pursuant to Art. 40 ITA - "is before the game", the (offsetting) criminal tax proceedings. This is the short form of the development observed in the recent past, according to which the subsequent levying of withholding tax on pecuniary benefits not spontaneously settled by the taxable company in the control procedure is often followed by criminal tax proceedings. Since the taxable companies and their bodies are usually of the opinion that the matter is settled with the payment of the withholding tax, they are not prepared for the initiation of the criminal proceedings, and are even taken by surprise by them. However, this can have the consequence for the persons concerned that they have provided the evidence necessary for their conviction in the criminal proceedings without being aware of it. This article presents the main features of the criminal law on withholding tax and the criminal proceedings. It focuses on monetary benefits that are not spontaneously settled and shows who can be held criminally liable, what requirements must be met and what approaches exist to avert or reduce penalties.

Editorial for the special issue "Digitisation in tax law".

Digitisation places particular demands on the law and tax law. For a long time now, tax law scholars have been dealing with the difficulties of international taxation of digital business models, and international politics has also been discussing the international allocation of taxation rights for some time.

The digital tax administration

Has the conversion of the paper tax return into a pdf form reached the peak of digitisation in the tax administration? This article examines why and where digitisation is useful or necessary in the tax system, what opportunities it opens up and what questions and challenges it raises.

Tax Knowledge Management meets Digital Revolution

The "digital revolution" does not stop - no one should be surprised - even before or perhaps especially before knowledge management. But what exactly does "Knowledge Management 4.0", "Digital Knowledge Management" or "Knowledge Management in times of digitalization" mean? Big changes are always accompanied by uncertainty and a certain risk. In the following article the veil will be lifted a little.