811.1
STG
CH-SG
CH-SG
Art. 248 Steuergesetz (StG) - Steuerhinterziehung a) Vollendete Steuerhinterziehung 1. Grundsatz
VIERTER TEIL: STEUERSTRAFRECHT - Erster Abschnitt: Verletzung von Verfahrenspflichten und Steuerhinterziehung - I. Straftatbestände und strafbare Personen
Art. 248 StG · Steuerhinterziehung a) Vollendete Steuerhinterziehung 1. Grundsatz
1. Wer als Steuerpflichtiger vorsätzlich oder fahrlässig bewirkt, dass eine Veranlagung zu Unrecht unterbleibt oder dass eine rechtskräftige Veranlagung unvollständig ist,
2. wer als zum Steuerabzug an der Quelle Verpflichteter vorsätzlich oder fahrlässig einen Steuerabzug nicht oder nicht vollständig vornimmt,
3. wer als Steuerpflichtiger oder als zum Steuerabzug an der Quelle Verpflichteter vorsätzlich oder fahrlässig eine unrechtmässige Rückerstattung oder einen ungerechtfertigten Erlass erwirkt,
4. wird mit Busse bestraft.
5. 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.
Gerichtsentscheide zu dieser Bestimmung (40)
B.2023.64 · sg (Art. 248 Abs. 1 StG)
Tax Authority v. Taxpayer: Tax Evasion Acquittal Overturned
Used to convict the respondent of completed tax evasion for the years 2011, 2012, and 2013.
B.2023.64 · sg (Art. 248 Abs. 1 StG)
Tax Evasion Conviction Upheld Despite Tax Authority Knowledge
Used to convict the respondent for completed tax evasion (State and municipal taxes 2011, 2012, and 2013).
B.2023.64 · sg (Art. 248 Abs. 4 StG)
Tax Evasion Conviction Upheld Despite Tax Authority Knowledge
Cited in the context of the penalty for completed tax evasion.
B.2023.64 · sg (Art. 248 Abs. 5 StG)
Tax Evasion Conviction Upheld Despite Tax Authority Knowledge
Cited in the context of the penalty rules for completed tax evasion.
B.2022.55 · sg (Art. 248 Abs. 1 StG)
Appeal Dismissed in Intentional Tax Evasion Case Involving Sham Leasing Transactions
The court confirmed the previous decision that found the appellant guilty of tax evasion, which is defined under this article.
B.2022.54 · sg (Art. 248 Abs. 1 StG)
Tax Evasion Conviction Overturned Due to Insufficient Evidence and Self-Incrimination Rights
This article defines the offense of deliberate tax evasion, the core issue whose proof was not sufficiently established to uphold the previous decision.
B.2022.54 · sg (Art. 248 Abs. 1 StG)
Tax Evasion Conviction Overturned Due to Insufficient Evidence and Procedural Scrutiny
This provision defines the offense of tax evasion, which was the core issue being re-examined upon remand.
I.1.2013.168 · sg (Art. 248 Abs. 3 StG)
Attempted Tax Evasion Through Willful Blindness to Excessive Deductions
This provision governs the standard amount for the fine (one time the evaded tax), which was used as a basis for the penalty confirmed in the final order.
I.1.2013.168 · sg (Art. 248 Abs. 4 StG)
Attempted Tax Evasion Through Willful Blindness to Excessive Deductions
This provision concerns the reduction of the fine in case of voluntary disclosure, which was considered when confirming the amount of the fine.
I.1.2014.80 · sg (Art. 248 Abs. 3 StG)
Attempted Tax Evasion Based on Unreported Restaurant Income
This provision, regarding the general fine level for tax evasion, was used in order 4 to determine the basis for the fine calculation.
I.1.2013.168 · sg (Art. 248 Abs. 3 StG)
Attempted Tax Evasion via Excessive Expense Deductions
This article sets the basis for calculating the fine (one time the evaded tax), which was applied in the reasoning leading to the fine confirmed in order 1.
I.1.2013.168 · sg (Art. 248 Abs. 4 StG)
Attempted Tax Evasion via Excessive Expense Deductions
This article concerns the reduction of the fine in case of self-reporting, which was mentioned in the reasoning for penalty assessment.
I.1.2014.80 · sg (Art. 248 Abs. 3 StG)
Administrative Appeals Commission Upholds Attempted Tax Evasion Conviction for Undisclosed Income
This article was used to determine the calculation basis for the fine (two-thirds of the fine applicable for completed tax evasion).
I.1.2012.219 · sg (Art. 248 Abs. 5 StG)
Taxpayer Liability for Blindly Signed Tax Return
Cited in the reasoning regarding the base amount for setting the fine, which informs the sentence confirmed in the operative part.
I.1.2012.219 · sg (Art. 248 Abs. 1 und 5 StG)
Taxpayer Liability for Blindly Signed Tax Returns
This provision was used to determine the basis for calculating the fine for attempted tax evasion.