§ 220 Tax Act (StG) - Investigation

1. The tax office of the canton or the assessment authority entrusted with conducting the criminal proceedings shall carry out the necessary investigations. It shall have the powers of the assessment authority in the assessment procedure. It is also entitled to examine witnesses. The accused person shall be granted the right to be heard. They may request to be interrogated regarding the offense.

2. Evidence obtained from a supplementary tax procedure may only be used in a tax criminal proceeding for tax evasion if it was not obtained under the threat of an assessment according to discretion (§ 152 paragraph 2) with a reversal of the burden of proof according to § 154 paragraph 4, or under the threat of a fine for non-compliance with procedural obligations.

3. If there is a well-founded suspicion that serious tax offenses have been committed, or that instigating or aiding such offenses has occurred, the head of the finance department may authorize the tax office of the canton to order handwriting samples, demand and seize documents and objects, and conduct house searches. The tax office of the canton may involve the police in such actions.

4. An appeal against a seizure or house search can be lodged with the cantonal court within 30 days.

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