Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
641.4 STG CH-OW

Art. 265 Tax Act (StG) - Attempted Tax Evasion

Tax Criminal Law - Violation of Procedural Obligations and Tax Evasion - Tax Evasion
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 265 StG · Attempted Tax Evasion

1. Anyone who attempts to evade taxes shall be punished with a fine.

2. The fine amounts to two-thirds of the fine that would be imposed for a completed tax evasion.

← Art. 264 StG Tax Act (StG) - Subject Matter of the Act Art. 266 StG - Incitement, Complicity, Participation →

Need to analyze how this provision applies to your matter?

Cross-reference this statute against case law, commentaries, and related legislative provisions inside Legislator AI.

Open in Legislator →

Court Decisions Applying This Provision (1)

OGVE.2016.17.24.htm · ow (Art. 265 Abs. 1 StG)
Tax Evasion Appeal: Burden of Proof on Tax Authority to Prove Intent
Cited as the basis for penalizing an attempted tax evasion.