§ 225 Tax Act (StG) - Tax Fraud

1. Anyone who, for the purpose of tax evasion, uses forged, falsified, or substantively false documents to deceive, or who, as a person obligated to deduct taxes at source, uses deducted taxes for their own or another person's benefit, shall be punished with imprisonment of up to three years or with a fine. A conditional sentence may be combined with a fine of up to 10,000 francs.

2. The punishment for tax evasion remains reserved.

3. If a voluntary disclosure is made according to § 211 paragraph 3 or § 217a paragraph 1, prosecution for all other offenses committed for the purpose of this tax evasion shall be waived. This provision also applies in cases according to § 213 paragraph 3 and § 217a paragraphs 3 and 4.

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