Raphaël Fellay, Ava ImbodenJune 26, 2025 – A9 Ed. 2/2025
Reasons for mitigation in post-tax and fine proceedings
- Individuals
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.
