Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 12 June 2009 (Status as of 1 January 2022)


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Art. 104 Procedural guarantees

1 The ac­cused has the right to fair crim­in­al pro­ceed­ings in ac­cord­ance with the Fed­er­al Con­sti­tu­tion and the rel­ev­ant le­gis­la­tion on crim­in­al pro­ced­ure.

2 The ac­cused is not ob­liged to in­crim­in­ate him­self in crim­in­al pro­ceed­ings.

3 The in­form­a­tion (Art. 68 and 73) giv­en by the ac­cused in the crim­in­al pro­ceed­ings or evid­ence from an audit un­der Art­icle 78 may be used in crim­in­al pro­ceed­ings only if the ac­cused con­sents thereto.

4 The open­ing of a crim­in­al in­vest­ig­a­tion must be no­ti­fied in writ­ing to the sus­pect without delay un­less there is good cause for not do­ing so.

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