"Impunity for voluntary disclosure in Switzerland"

Dr. iur. Marco Felder of FELDER SPRENGER + PARTNER AG supports clients worldwide in tax voluntary disclosures with his many years of experience and his international network. The focus is on non-punishable voluntary disclosures in Switzerland. These enable taxpayers to legalize undeclared income and assets without fear of criminal prosecution. Dr. Felder offers comprehensive support, from the initial consultation to the submission of the voluntary disclosure. Since 2010, individuals and legal entities in Switzerland have been able to submit a one-off voluntary disclosure without penalty. The prerequisite is that the tax authorities have no knowledge of the evasion and the taxpayer cooperates in the investigation of the subsequent tax liability. The voluntary disclosure can be made in writing or in person; there are no special formal requirements. A voluntary disclosure without penalty is only possible once and concerns all previously undeclared tax factors.

Topics in the publication

• General information on voluntary disclosure for tax purposes
• Advantages of a voluntary disclosure without penalty
• The process of voluntary disclosure without penalty
• Legal consequences of a voluntary disclosure without penalty
• Simplified subsequent taxation of heirs
• Practical aspects and documentation requirements