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view in original language (German)Anyone who provides advice, prepares plans, or files tax returns can quickly find themselves under investigation in criminal tax proceedings—either as a participant in tax evasion or as a responsible officer. The four case studies use typical scenarios—ranging from transfer pricing arrangements involving the import of works of art to payments in kind to affiliated companies and shell companies in low-tax cantons—to illustrate where the criminal law boundaries lie for tax advisors and trustees. Benefit from practical, well-reasoned solutions that help you identify your own liability and criminal liability risks early on in the advisory process.
Tax advisor X suggested to his client that works of art be imported into Switzerland tax-free under the transfer procedure through a gallery and on behalf of offshore companies, based on commission agreements.
However, the works of art should correctly have been declared in the name of the respective importer, cleared through customs for import, and subject to import tax.
X. drafted the memorandum describing the procedure, established the necessary offshore companies, and signed the commission agreements as an officer of the offshore companies.
The FTA has initiated tax evasion proceedings against the client and X.
Did X. commit a criminal offense through his advisory services?
X. GmbH, a company based in Switzerland, acquired inventory from a third-party company at fair market value during the 2022 fiscal year, even though its sister company, domiciled in Dubai, would have been contractually obligated to take the goods back.
At the end of the 2022 fiscal year, X. GmbH wrote off the inventory in the amount of CHF 1.56 million as an expense.
The FTA is of the opinion that X. GmbH provided a service of monetary value to its sister company. After X. GmbH accepted and paid the withholding tax liability, the FTA initiated tax evasion proceedings against the sole managing director of X. GmbH, Trustee Y.
Does the trustee have cause for concern?
A long-standing client of tax advisor Z., for whom he has been preparing tax returns, informs his tax advisor that he has a previously untaxed securities account in Switzerland but does not (yet) wish to report it.
Despite being aware of the untaxed securities account, tax advisor Z. prepares the (incomplete) tax return for his client.
Has tax advisor Z. thereby committed a tax offense?
Tax advisor A. established a shell company in a low-tax canton for one of his clients residing in the canton of Zurich and filed the tax return for this company in the canton where it is domiciled.
In 2026, the tax administration of the Canton of Zurich contacted the shell company to inform it that it had been asserting tax jurisdiction over the company since at least 2021.
Does tax advisor A face any risks under criminal tax law?
