On 7 May 2020, the Swiss Federal Tax Administration (FTA) updated the article "Penal Provisions for Direct Taxes" from the Tax Information dossier and published a new article on "Post-taxation".
The article "Penal provisions in the field of direct taxation" explains the different types of tax offences and deals with the relevant provisions on jurisdiction, procedure and limitation periods. The article also deals with voluntary reporting without penalty and the special investigative measures of the FTA.
The article "Post-taxation" deals with the procedure for post-taxation as well as the simplified post-taxation of inheritance cases.
The entire dossier of tax information can be viewed here.
