Tax evasion

Tax evasion involves breaching tax duties, for example by omitting income, overstating deductions, hiding assets or providing false information. In Switzerland, consequences may include additional tax, interest and penalties; more serious conduct involving forged documents or deceit may trigger criminal tax offences. The distinction between evasion, tax fraud and lawful planning matters for procedure, sanctions and international cooperation. Voluntary disclosure regimes may reduce penalties if statutory conditions are met, but professional advice is essential before correcting past filings.