642.11
DBGLIFD
CH
CH
Art. 152 Bundesgesetz vom 14. Dezember 1990 über die direkte Bundessteuer (DBG) - Verwirkung
DBG; Fünfter Teil: Verfahrensrecht; Sechster Titel: Änderung rechtskräftiger Verfügungen und Entscheide; 3. Kapitel: Nachsteuern
Art. 152 DBG · Verwirkung
Das Recht, ein Nachsteuerverfahren einzuleiten, erlischt zehn Jahre nach Ablauf der Steuerperiode, für die eine Veranlagung zu Unrecht unterblieben oder eine rechtskräftige Veranlagung unvollständig ist.
Die Eröffnung der Strafverfolgung wegen Steuerhinterziehung oder Steuervergehens gilt zugleich als Einleitung des Nachsteuerverfahrens.
Das Recht, die Nachsteuer festzusetzen, erlischt 15 Jahre nach Ablauf der Steuerperiode, auf die sie sich bezieht.
Gerichtsentscheide zu dieser Bestimmung (68)
A/3793/2023 · ge (art. 152 al. 1 LIFD)
Taxpayer Appeal Regarding Offshore Fund Fees and Penalties
The court partially admitted the appeal because the right to proceed with the tax assessment for the year 2009 was extinguished due to prescription, as per this article.
A/3764/2023 · ge (art. 152 al. 3 LIFD)
Tax Reassessments and Penalties for Concealed Income and Simulated Loans
Cited implicitly in the context of the finding that the right to reclaim tax for the 2009 fiscal year has lapsed (prescription/péremption).
A 2023 21 · zg (Art. 152 Abs. 3 DBG)
Taxpayer Income and Wealth Tax Assessment Upheld Despite Statute of Limitations on 2008 Assessment
Cited in the reasoning section that supports the partial granting of the appeal (order 1) due to the lapse of the statute of limitations for the 2008 tax period.
A 2023 22 · zg (Art. 152 Abs. 3 DBG)
Taxpayer Heir Appeal Regarding Deceased's Tax Assessment and Limitation Period
Cited in the dispositive as the legal basis for the lapse (Verwirkung) of the right to determine additional taxes for the 2008 tax period.
A/4437/2022 · ge (art. 152 al. 1 LIFD)
Tax Reassessment and Penalty Appeal: Business Expenses, Prescription, and Evasion Intent
This provision concerning the prescription period for tax reassessment was used to conclude that the right to reassess tax for the fiscal year 2015 had prescribed.
80.2022.267 · ti (Art. 152 LIFD)
Taxpayer Offset Claim on Foreign Assets Rejected; Tax Recovery for 2008 Annulled Due to Statute of Limitations Expiration
Used as the main ground to annul the tax recovery for the 2008 fiscal year due to prescription (perenzione).
A/472/2022 · ge (Art. 152 al. 1 LIFD)
Tax Assessment Appeal Regarding Group Commercial Activity and Related Party Payments
Cited in the reasoning determining that the time limit for tax reassessment procedures (rappel d'impôt) for 2010 and 2011 was not expired.
SR.2023.00008 · zh (Art. 152 DBG)
Retroactive Taxation of Constructive Shareholder Benefits Upheld
This provision is listed among the legal norms associated with the decision, indicating its relevance to the substantive finding.
A/64/2022 · ge (Art. 152 LIFD)
Security Demands for Tax Liabilities Partially Upheld Despite Time-Barred Claims
Used by the court in its reasoning regarding the prescription of the right to issue tax reassessments, leading to the reduction of security deposits.
9C_1/2023 (Art. 152 al. 3 LIFD)
Employee stock options with vesting and non-transferability clauses taxed at exercise, not grant; fifteen-year prescription period bars 2007 tax reassessment.
Principal legal basis for the final order annulling the 2007 tax period reassessment due to the fifteen-year prescription period.
FI.2022.0051 · vd (Art. 152 LIFD)
Taxpayer Appeal Regarding Reassessment Based on Simulated Loan Finding
Cited in the reasoning regarding the statute of limitations for introducing a tax reassessment procedure.
A/1634/2022 · ge (art. 152 al. 1 et 3 LIFD)
Tax Reassessment for Excessive Equipment Leasing Rent
Cited to confirm that the right to review the assessment (rappel d’impôt) was not time-barred.
B.2022.36.B.2022.37 · sg (Art. 152 Abs. 1 DBG)
Tax Assessment Upheld: Unexplained Foreign Deposits Deemed Taxable Income
Cited to confirm that the initiation of the supplementary tax assessment procedure was not time-barred.
B.2022.36.B.2022.37 · sg (Art. 152 Abs. 3 DBG)
Tax Assessment Upheld: Unexplained Foreign Deposits Deemed Taxable Income
Cited to confirm that the final assessment of the supplementary tax was made within the period for assessment.
A/227/2022 · ge (art. 152 al. 1 LIFD)
Taxpayer Domicile and Taxation Years 2006-2013
Cited in the reasoning that leads to the annulment of the 2006 tax assessment due to prescription, which is then ordered in the dispositive.