As a tax specialist with legal background I assiste you in matters such tax evasion and self disclosure and help you legalize undeclared assets. I advise and represent you in tax law and related legal issues.
Tax evasion
If income or assets are intentionally or unknowingly not declared in the tax return, there is tax evasion. Most cases concern the following points:
- Domestic or foreign bank accounts and custody accounts
- Properties abroad that also have to be declared in Switzerland
- Income from various sources
If the tax authority has knowledge of undeclared income or assets, they will usually open subsequent tax proceedings and impose fines. Even attempting tax evasion is considered as an offence.
Voluntary disclosure without penalty
Under certain circumstances, it is possible to avert a penalty and fines by means of a self-disclosure. If the legal requirements are met, no fine will be imposed and no criminal record will be entered. However, the evaded tax must be repaid including interest on arrears.
Requirements for self-disclosure without penalty:
- The self-disclosure is reportet indiependently and there was not self-disclosure in the past
- The tax authorities must not yet be aware of the evasion
- The taxpayer must unreservedly and actively support the tax authorities in determining the evaded portions of assets and income
- The taxpayer must make serious efforts to pay back taxes and interest
Tax fraud
Unlike tax evasion, tax fraud is a crime: “Anyone who uses forged, falsified or untrue documents for the purpose of tax evasion will be punished with imprisonment for up to three years or a fine (Art. 186 DBG). “
This could be the case if someone falsifies their balance sheets or wage statements. In contrast to tax evasion, the procedure is carried out by the criminal authorities.