Tax evasion (Switzerland)
definition
In Switzerland, tax evasion is a criminal offense under Art. 175 DBG . It is between tax evasion (endangered with only buses offense similar to the German tax evasion ) and tax fraud (also with imprisonment threatened offense in analogy to the German tax distinction).
Facts
Tax evasion is the concealment of taxable facts that lead to a lack of or too low a tax burden. Tax evasion can be either complete or attempted. Tax evasion is deemed to be complete, Art. 175 DBG , if the taxpayer has been assessed lawfully and therefore his tax payment is lower than it should be. If the concealment is discovered during the assessment procedure, it is an attempted tax evasion Art. 176 DBG .
Amount of the fine
In the case of complete tax evasion of direct taxes, the fine amounts to one third to three times the evaded tax Art. 175 DBG . The exact extent depends on the fault. In the case of attempted tax evasion, the fine is two thirds of the fine for completed tax evasion, Art. 176 DBG .
development
Under pressure from the OECD , the EU and various countries such as the USA, Germany and France, the Swiss banks are now to provide information on tax evasion to foreign authorities (related to tax evasion by their nationals) on justified suspicion, with the qualification of banking secrecy . The aforementioned Swiss law would only apply without reservation to residents, and foreigners would be discriminated against, which would be unconstitutional. An agreement of the different legal views is sought within the framework of the bilateral double taxation agreement .
Web links
Wikinews: Tax Evasion - In The NewsIndividual evidence
- ↑ Dr. iur. Bernhard Madörin, tax evasion, https://www.lexwiki.ch/steuerhinterendung/ , March 21, 2015
- ↑ Federal Constitution of the Swiss Confederation Art. 8
