Simone Nadelhofer, Benoît A. Mauron, Deborah Hondius, Michael Neuman25. November 2021 – A20 Ed. 4/2021
Tax offences as predicate offences to money laundering - Key takeaways for practitioners
- Sonstige
- Reformen
Art. 305bis(1bis) of the Swiss Criminal Code entered into force on 1 January 2016, introducing aggravated tax misdemeanours as predicate offences to money laundering. Though highly debated at the time of its introduction, courts have been noticeably quiet on this provision in the years that followed. This article will analyse the developments since its adoption, outline the legal questions remaining open and forecast what the future may hold for this provision.
