Criminal decisions conclude criminal proceedings concerning value-added tax, withholding tax, stamp duties and international information exchange, if they are legally binding.
The penalty decisions can be viewed anonymously from the time they come into force (from October 2020 at the earliest). For mass proceedings in which the decisions differ only in the name, dates and amount of the fine, model decisions are made available for inspection.
The inspection is free of charge in each case and takes place at the premises of the FTA after making an appointment in writing or by telephone. Any copies are subject to a fee.
Interested parties should contact einsicht.strafentscheide@estv.admin.ch. Information from the FTA can be found here.
