642.11
DBGLIFD
CH
CH
Art. 112 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Amtshilfe anderer Behörden
DBG; Fünfter Teil: Verfahrensrecht; Zweiter Titel: Allgemeine Verfahrensgrundsätze; 1. Kapitel: Amtspflichten
Art. 112 DBG · Amtshilfe anderer Behörden
Die Behörden des Bundes, der Kantone, Bezirke, Kreise und Gemeinden erteilen den mit dem Vollzug dieses Gesetzes betrauten Behörden auf Ersuchen hin alle erforderlichen Auskünfte. Sie können diese Behörden von sich aus darauf aufmerksam machen, wenn sie vermuten, dass eine Veranlagung unvollständig ist.
Die gleiche Pflicht zur Amtshilfe haben Organe von Körperschaften und Anstalten, soweit sie Aufgaben der öffentlichen Verwaltung wahrnehmen.
Von der Auskunfts- und Mitteilungspflicht ausgenommen sind die Organe der Schweizerischen Post und der öffentlichen Kreditinstitute für Tatsachen, die einer besonderen, gesetzlich auferlegten Geheimhaltung unterstehen.
Die Steuerbehörden erstatten dem kantonalen Handelsregisteramt Meldung, falls innert 3 Monaten nach Ablauf der entsprechenden Fristen von der juristischen Person keine Jahresrechnung gemäss Artikel 125 Absatz 2 Buchstabe a eingereicht wird.
Gerichtsentscheide zu dieser Bestimmung (115)
BE.2024.15 (art. 112 LIFD)
Federal Criminal Court Lifts Seals on Tax Evasion Data
This provision concerns tax evasion.
80.2024.86 · ti (Art. 112 LIFD)
Taxpayer Appeal on Undisclosed Assets and Disguised Profit Distributions
Cited in reasoning as the legal basis for the communication of information between authorities, which the appellant contested.
GE.2023.0210 · vd (art. 112 LIFD)
Tax Administration Access to Marital Home Occupancy Minutes
The underlying request for administrative assistance was based on this provision, which justifies the necessity of the information transfer for tax application.
ADM 2023 103 · ju (Art. 112 LIFD)
Tax Authority Access to Farmer's Financial Records Granted
Cited as a basis for authorizing the tax service to consult the file to ensure tax compliance.
S 2021 103 · zg (Art. 112 DBG)
Compensation Fund v. Sole Shareholder Rent Payments (Hidden Profit Distribution)
Cited as the legal basis for notifying the tax administration after the decision becomes final.
A-4025/2016 (Art. 112 al. 1 LIFD)
India Tax Information Request Upheld Despite Document Doubts
Governs the exchange of information between Swiss authorities.
200 2015 454 · be (Art. 112 DBG)
Tax Assessment Appeal Regarding Land Cost Basis in Property Sale Profit
Cited in the reasoning regarding the legal basis for the tax administration to obtain information from land registries.
60.2013.394 · ti (Art. 112 LIFD)
Tax Authority Access to Criminal Conviction Documents for Tax Assessment
Cited in the final orders, implying it was considered in the decision regarding the substance of the request, although the primary ground was Art. 62 LOG.
BV.2012.3 (Art. 112 LIFD)
Tax Evasion Appeals: Asset Freezes Upheld
Allows federal, cantonal, district, municipal, and communal authorities to communicate necessary information to tax authorities upon request and to notify them proactively if they suspect incomplete taxation.
60.2013.88 · ti (Art. 112 LIFD)
Tax Authority Access to Sealed Criminal Files for Tax Fraud Investigation
Cited in the final ruling alongside other provisions that justified granting access based on potential utility for tax law application.
SK2 2012 37 · gr (Art. 112 DBG)
Access to Criminal Investigation Files by Tax Administration Limited Due to Due Process Violation
Although discussed extensively, this article concerning information obligation for tax authorities was used in the reasoning to assess the merits of the EStV's request, which underpinned the final decision to grant conditional access (Order 1).
60.2011.165 · ti (Art. 112 LIFD)
Tax Authority Access to Criminal Investigation Files for Tax Fraud Inquiry
Cited as a basis for the legitimate legal interest of the requesting party (IS 1) in examining the files related to fiscal matters.
A-7161/2009 (Art. 112 LIFD)
Tax Authorities' Access to Criminal Investigation Files for Tax Law Application
This article forms the legal basis for the request for administrative assistance by the Federal Tax Administration, allowing it to request information from other authorities for tax purposes.
60.2011.154 · ti (Art. 112 LIFD)
Tax Authority Access to Bankruptcy Rogatory Documents Upheld
Cited in the concluding remarks as a basis for the decision, which implicitly concerns the substance of the authorization granted.
A/1163/2007 · ge (Art. 112 al. 1 LIFD)
Tax Evasion Appeal Rejection Over Undeclared Bank Accounts
Cited in the context of the legality of collaboration between the penal authority and the tax administration, which was part of the grounds for rejecting the procedural objection.