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Commentary

Tax evasion (Switzerland)

51 Switzerland

Penalties (Switzerland)

Tax evasion (Switzerland)

Any person who wilfully or negligently reduces the tax claim to the detriment of the state by any of the following will be liable to a fine not exceeding CHF 400,000:

  1. Ìý

    •ÌýÌýÌýÌý Not declaring all receipts in a tax period.

  2. Ìý

    •ÌýÌýÌýÌý Overdeclaring receipts from

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