Edition 2/2025

Werden Deklarationspflichten verletzt –  sowohl im gemischten Veranlagungsverfahren wie auch im System der Selbstveranlagung – die zu einer (möglichen) Steuerverkürzung führen, stellt sich neben der Erhebung einer allfälligen Nachsteuer regelmässig die Frage der strafrechtlichen Verantwortlichkeit. Dabei gerät immer häufiger auch die Vertreterin oder der Vertreter der steuerpflichtigen Person ins Visier der Steuerbehörde.

Working from home has fundamentally changed cross-border taxation—including in the relationship between Switzerland and France. Since 2023, new rules have been in effect for French cross-border commuters that allow for greater flexibility but also place higher demands on employers and employees. This article provides a concise overview of the current tax framework and highlights key points to keep in mind.

Effective January 1, 2025: Tax claims against sole proprietorships, partnerships, corporations, and other legal entities listed in the Commercial Register must be asserted in bankruptcy proceedings. The abolition of special enforcement has far-reaching consequences for businesses, government agencies, and legal practice. This article examines the new legal situation, highlights risks—particularly regarding the enforcement of assessment notices from the FTA or provisionally assessed taxes from cantonal tax administrations—clarifies key terms such as bankruptcy and mass liabilities, and outlines what taxpayers must pay particular attention to in the future.

Since complying with tax obligations in accordance with the law requires knowledge of tax law—which taxpayers often lack entirely or in part—many taxpayers seek assistance in fulfilling their filing obligations. If this results in filing errors that lead to at least a potential tax shortfall, consulting a professional does not relieve the taxpayer of their responsibility for their tax return. Conversely, the consulted professional—the tax advisor—may also come under scrutiny by the authorities responsible for prosecuting tax offenses.

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 thereto, as well as the distinction between permissible tax advice and criminal complicity. The rulings shed light on the different roles of in-house and external advisors and their significance for practice and the application of the law.

Since tax evasion presupposes a breach of procedural obligations, this article examines these obligations in greater detail, particularly the taxpayer’s duty to cooperate, both in the ordinary assessment procedure and in the tax domicile procedure. Finally, the article also addresses the procedure for assessing back taxes, taking into account the latest case law of the Federal Supreme Court regarding the terms “unknown” and “new” facts and evidence.

Swiss criminal tax law may impose different penalties for the same offenses. This is due to legally established grounds for mitigation, which ensure that personal circumstances and individual cases can be taken into account. The aim of this article is to provide an overview of the grounds for mitigation in back-tax proceedings and to highlight current developments in practice, particularly in the Canton of Zurich.