642.11
DBGLIFD
CH
CH
Art. 151 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Ordentliche Nachsteuer
DBG; Fünfter Teil: Verfahrensrecht; Sechster Titel: Änderung rechtskräftiger Verfügungen und Entscheide; 3. Kapitel: Nachsteuern
Art. 151 DBG · Ordentliche Nachsteuer
Ergibt sich aufgrund von Tatsachen oder Beweismittel, die der Steuerbehörde nicht bekannt waren, dass eine Veranlagung zu Unrecht unterblieben oder eine rechtskräftige Veranlagung unvollständig ist, oder ist eine unterbliebene oder unvollständige Veranlagung auf ein Verbrechen oder ein Vergehen gegen die Steuerbehörde zurückzuführen, so wird die nicht erhobene Steuer samt Zins als Nachsteuer eingefordert.
Hat der Steuerpflichtige Einkommen, Vermögen und Reingewinn in seiner Steuererklärung vollständig und genau angegeben und das Eigenkapital zutreffend ausgewiesen und haben die Steuerbehörden die Bewertung anerkannt, so kann keine Nachsteuer erhoben werden, selbst wenn die Bewertung ungenügend war.
Gerichtsentscheide zu dieser Bestimmung (262)
SR.2007.00014 · zh (Art. 151 Abs. 1 DBG)
Tax Dispute Over Undeclared Real Estate Profits
Basis for imposing a supplementary tax when taxable income has not been assessed.
A/2299/2024 · ge (Art. 151 LIFD)
Tax Deductibility of LBO Acquisition Interest Post-Merger
Cited in the context of justifying the opening of a tax reassessment procedure (rappel d'impôt) based on newly discovered facts.
A/2805/2024 · ge (art. 151 al. 1 LIFD)
Taxpayer Appeal Against Reassessment and Penalties for Related-Party Transaction Error Upheld
Cited in the reasoning leading to the confirmation that tax reassessments were justified.
SR.2024.00024 · zh (Art. 151 Abs. I DBG)
Tax Authority's Duty to Investigate and Supplementary Tax Assessment
This provision, related to supplementary taxation, is cited as the basis for the final order denying supplementary taxation.
SR.2024.00036 · zh (Art. 151 Abs. I DBG)
Tax Reassessment of Undeclared Private Loan Income
Cited in the explicit legal norms section, although its exact role in the final orders is not specified, it is listed among the provisions used.
A/743/2024 · ge (Art. 151 al. 1 LIFD)
Tax Authority v. Taxpayer (Triangle Theory Application)
Cited in the reasoning establishing the legal basis for the tax reassessment (rappel d’impôt) which was confirmed.
100 2023 282 · be (Art. 151 DBG)
Tax Court Upholds Reassessment of Capital Gain from Business Asset Sale
The court confirmed that there was a new fact (neue Tatsache) justifying the supplementary assessment for the 2016 direct federal tax.
530.24.23 · bl (Art. 151 Abs. 1 DBG)
Taxpayer's Pension Withdrawal Violates Early Withdrawal Prohibition
This provision allows for the collection of unpaid tax as a supplementary tax when previously unknown facts lead to an incomplete assessment.
B.2024.54.B.2024.55 · sg (Art. 151 DBG)
Tax Reassessment for Undisclosed Prior Year Income
The core issue of the appeal concerned the prerequisites for imposing a supplementary tax, which is regulated by this article.
B.2024.86.B.2024.87 · sg (Art. 151 DBG)
Tax Assessment Upheld Due to Undeclared Foreign Income
The underlying legal basis for the tax reassessment (Nachsteuern) being upheld in the final orders (though primarily confirmed by the lack of challenge on its prerequisites in E. 6.1, it is fundamentally part of the context for the dismissal of the appeal against the prior decision on the merits).
3.BB.2022.10 · ag (Art. 151 Abs. 1 DBG)
Tax Office v. Taxpayers (Undeclared Income Reinvestment Dispute)
The provision is cited as the legal basis for claiming back taxes and interest when a tax assessment was omitted or incomplete due to facts or evidence not known to the tax authority.
SR.2024.00007 · zh (Art. 151 DBG)
Couple Denied Separate Taxation Due to Unproven Liechtenstein Domicile and Joint Finances
This article likely pertains to provisions regarding income tax or related matters, forming a basis for the taxation in question.
604 2024 46 · fr (Art. 151 Abs. 1 DBG)
Taxpayer Fails to Disclose Property Addition, Affirming Back Taxes and Penalties
Substantive basis for claiming back taxes due to undisclosed facts, although the decision ultimately confirmed the tax assessment based on the facts.
SR.2024.00015 · zh (Art. 151 Abs. I DBG)
Tax Assessment Appeal: Child Support vs. Spousal Maintenance Capitalization
This provision, concerning the basis for post-tax assessments due to undisclosed facts, is implicitly related to the partial acceptance and remand concerning the taxation of child support.
A/3870/2022 · ge (Art. 151 al. 1 LIFD)
Tax Reassessment of Royalty Payments and Statute of Limitations
This article, along with Art. 59 al. 1 LPFisc, governs the conditions for reopening a tax assessment (rappel d'impôt), which is the core subject of the litigation regarding the tax years 2009 and 2010.