On July 10, 2018, the Federal Tax Administration (FTA) published the circular "Criminal self-denunciation".
In order to prevent a person who reports himself/herself from claiming impunity more than once, the FTA maintains a central register throughout Switzerland.
The circular "Self-denunciation without penalty" explains the procedure to be followed by the cantonal tax administrations in this regard. The Circular is valid from its publication on the homepage of the FTA and is applicable to all notifications to be made to the FTA from this date.
All FTA circulars are available here.
