Art. 264 Tax Act (StG) - Completed Tax Evasion

**1. Fines shall be imposed on anyone who:**

a. as a taxable person, intentionally or negligently causes an assessment to be omitted unjustly or causes a finalized assessment to be incomplete;

b. is obligated to withhold taxes at the source and intentionally or negligently fails to withhold taxes, or withholds taxes incompletely;

c. intentionally or negligently obtains an unlawful refund or an unjustified dismissal.

**2. The fine generally amounts to the equivalent of the evaded tax. It can be reduced to one-third in cases of slight negligence, or increased to triple in cases of serious negligence.**

**3. If a taxable person voluntarily reports a tax evasion for the first time, prosecution will be waived (voluntary disclosure without penalty), if:**

a. the evasion is not known to any tax authority;

b. they fully assist the administration in determining the back taxes; and

c. they make a sincere effort to pay the owed back taxes.

**4. For any subsequent voluntary disclosure, the fine will be reduced to one-fifth of the evaded tax under the conditions described in paragraph 3.**

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