661.11 STGLI

CH-BE

Art. 217 Steuergesetz (StG) - Vollendete Steuerhinterziehung

Steuerstrafrecht - Verletzung von Verfahrenspflichten und Steuerhinterziehung

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Art. 217 Steuergesetz (StG) · Vollendete Steuerhinterziehung

1. Mit Busse wird bestraft,

a) wer als steuerpflichtige Person vorsätzlich oder fahrlässig bewirkt, dass eine Veranlagung zu Unrecht unterbleibt oder dass eine rechtskräftige Veranlagung unvollständig ist,

b) wer als zum Steuerabzug an der Quelle verpflichtete Person vorsätzlich oder fahrlässig einen Steuerabzug nicht oder nicht vollständig vornimmt,

c) wer vorsätzlich oder fahrlässig eine unrechtmässige Rückerstattung oder einen ungerechtfertigten Erlass erwirkt.

2. Die Busse beträgt in der Regel das Einfache der hinterzogenen Steuer. Sie kann bei leichtem Verschulden bis auf einen Drittel ermässigt, bei schwerem Verschulden bis auf das Dreifache erhöht werden.

3. Zeigt die steuerpflichtige Person erstmals eine Steuerhinterziehung selbst an, so wird von einer Strafverfolgung abgesehen (straflose Selbstanzeige), wenn

a) die Hinterziehung keiner Steuerbehörde bekannt ist,

b) sie die Steuerbehörde bei der Festsetzung der Nachsteuer vorbehaltlos unterstützt, und

c) sie sich ernstlich um die Bezahlung der geschuldeten Nachsteuer bemüht.

4. Bei jeder weiteren Selbstanzeige wird die Busse unter den Voraussetzungen nach Absatz 3 auf einen Fünftel der hinterzogenen Steuer ermässigt.

← Art. 216 Steuergesetz (StG) Gegenstand Art. 218 Steuergesetz (StG) →

Gerichtsentscheide zu dieser Bestimmung (17)

100 2023 423 · be (Art. 217 Abs. 1 Bst. a StG)

Tax Evasion: Double Deduction of Business Expenses

This article defines the objective and subjective elements of committed tax evasion, which is the basis for rejecting the appeal against the penalty for cantonal taxes (Orders 1, 3, 5, 7, 9).

100 2022 316 · be (Art. 217 StG)

Tax Evasion Fines for Incorrect Pension Declaration

The appeals regarding the fines for completed tax evasion are dismissed based on this article.

100 2021 400 · be (Art. 217 StG)

Tax Appeal Commission Partially Upholds Evasion Penalties Due to Incorrect Valuation Methods

Cited in the operative part as the legal basis for partially upholding the appeals regarding fines for completed tax evasion.

100 2021 264 · be (Art. 217 Abs. 1 Bst. a StG)

Notary Tax Evasion Appeal Over Mixed-Use Property Income Classification

The appeal regarding the fine for completed tax evasion for the year 2009 was dismissed based on this article, as the objective and subjective elements of the offense were found to be met.

100 2021 264 · be (Art. 217 StG)

Notary Tax Evasion Appeal Over Mixed-Use Property Income Classification

The appeals and complaints regarding the fines for completed tax evasion for all relevant years (2009, 2011-2014) were dismissed based on this article.

100 2020 16 · be (Art. 217 Abs. 1 Bst. a StG)

Tax Evasion Fine Upheld for Undisclosed Gift with Usufruct

The Federal Tribunal affirmed that the objective and subjective elements of tax evasion under this article were met, leading to the dismissal of the appeal.

100 2019 407 · be (Art. 217 Abs. 3 StG)

Tax Assessment Appeal Dismissed Due to Insufficient Challenge of Underlying Calculations

Cited in the reasoning regarding the inapplicability of voluntary disclosure for attempted tax evasion.

100 2020 269 · be (Art. 217 Abs. 2 StG)

Tax Commission Appeal: Fines, Prescription, and Tax Evasion Recalculation

Cited in the reasoning as the legal basis for determining the penalty rate, specifically regarding the mitigation of the fine for light culpability, which is relevant to the adjustment of the fine requested by the appellant.

100 2019 188 · be (Art. 217 Abs. 1 Bst. a StG)

Tax Evasion Penalty Multiplier Increase Upheld on Systematic Double-Booking of Expenses

The court found the appellant guilty of intentional tax evasion based on this provision (as applied to cantonal taxes).

100 2019 313 · be (Art. 217 Abs. 2 StG)

Tax Evasion: Excessive Sublease Rent as Hidden Profit Distribution

Cited as the legal basis for the penalty factor applied to the tax evasion for cantonal taxes.

100 2018 490 · be (Art. 217 Abs. 1 Bst. a StG)

Tax Evasion Liability Despite Shared Reporting Duties

This article was used to affirm that the objective element of perfected tax evasion was fulfilled.

100 2018 490 · be (Art. 217 Abs. 2 StG)

Tax Evasion Liability Despite Shared Reporting Duties

Used as the basis for determining the range of the penalty (fine) for perfected tax evasion.

100 2017 489 · be (Art. 217 StG)

Tax Evasion Fines Upheld Except for Time-Barred 2006 Liability; Police Disclosure Not Valid Self-Disclosure

The appeals regarding fines for tax evasion from 2007 to 2015 were dismissed as unfounded based on this article, which defines completed tax evasion.

100 2017 499 · be (Art. 217 Abs. 1 Bst. a StG)

Tax Evasion Penalties for Undeclared Foreign Assets: Self-Declaration Validity and Limitation Periods

The appeal regarding the penalty for established tax evasion for the years 2007 to 2015 was rejected based on this provision.

100 2017 29 · be (art. 217 al. 3 LI)

Cantonal Court Upholds Tax Evasion Penalties Despite Partial Disclosure Claim

The main ground for partially admitting the appeal (reversing the CRMF decision on the application of tax amnesty, which is based on this provision).