Tax fraud

In Swiss tax practice, tax fraud is distinguished from mere tax evasion. It generally involves fraudulent conduct, such as using forged, falsified or substantively incorrect documents, to mislead the tax authority and reduce taxes unlawfully. The consequences may include criminal prosecution, fines and, depending on the circumstances, effects on limitation periods and mutual assistance. The exact qualification depends on the tax type and procedural context, including direct taxes, VAT and withholding tax.