Art. 212 Tax Act (LF) - 2. Tax Offenses 2.1. Tax Fraud

1. Whoever uses forged, falsified, or factually incorrect documents for the purpose of tax evasion with the intent to deceive shall be punished with imprisonment for up to 3 years or a monetary penalty. A conditional sentence may be supplemented with a fine of up to 10,000 Swiss francs.

2. ...

3. Punishment for tax evasion remains reserved.

4. The general provisions of the Swiss Criminal Code are applicable unless other legal regulations exist.

5. If there is a voluntary disclosure in the sense of Article 203 paragraph 3 or 206a paragraph 1 regarding tax evasion, prosecution for all other offenses committed for the purpose of tax evasion shall be waived. This provision is also applicable in cases under Articles 205 paragraph 3 and 206a paragraphs 3 and 4.

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