Federal Act on Value Added Tax

¹The fine is de­term­ined by ap­ply­ing Art­icle 106 para­graph 3 of the Swiss Crim­in­al Code (SCC)¹; Art­icle 34 SCC may be ap­plied by ana­logy. If the tax ad­vant­age ob­tained by the act is great­er than the threatened pen­alty and the of­fence was com­mit­ted wil­fully, the fine may be in­creased to a max­im­um of two times the tax ad­vant­age.

²In ag­grav­at­ing cir­cum­stances, the max­im­um fine that the of­fence car­ries may be in­creased by half. At the same time, a cus­todi­al sen­tence not ex­ceed­ing two years may be im­posed. Ag­grav­at­ing cir­cum­stances are:

a.

so­li­cit­ing one or more per­sons to com­mit an of­fence against VAT law;

b.

com­mit­ting of­fences against VAT law for com­mer­cial gain.