# Penalty scale — Swiss tax violations

## VAT (LTVA / MWSTG)

- **Soustraction** art. 96 LTVA — fine up to amount of VAT evaded
- **Tentative** art. 96 al. 3 — half of full fine
- **Violation grossière** art. 97 — fine ≤ CHF 800,000
- **Soustraction qualifiée** art. 96 al. 4 — fine up to twice the evaded VAT, with up to 2 years imprisonment in serious cases

## Direct federal tax (LIFD / DBG)

- **Soustraction art. 175 LIFD** — fine = 1× the evaded tax (typical), aggravating circumstances → up to 3×
- **Tentative art. 176** — 2/3 of normal fine
- **Fraude fiscale art. 186** — when accompanied by use of falsified documents: fine + imprisonment up to 3 years
- **Inobservation des prescriptions d'ordre** art. 174 — fine up to CHF 1,000 (10,000 in serious cases)

## Anticipatory tax (LIA / VStG)

- **Soustraction art. 61 LIA** — fine up to 3× the evaded anticipatory tax
- **Mise en péril art. 62** — failure to file, fine up to CHF 20,000

## Withholding tax / source

Penalty regime follows the cantonal direct tax law and LIFD art. 174ss.

## Aggravating circumstances

- Recidive
- Use of false documents
- Concealment systematic
- Amount > "qualified" thresholds (varies by tax)

## Mitigating circumstances

- Voluntary disclosure before audit (art. 175 al. 3 LIFD) — first time: no fine, only back tax + interest
- Cooperation with authority during audit

## Statute of limitations

- **Tax assessment**: 5 years (LIFD) / 5 years (LTVA)
- **Pursuit**: 10 years (LIFD) / 10 years (LTVA)
- **Criminal**: 7 years for fraud (art. 189 LIFD)

## Sources

- [LIFD art. 174-202](https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr)
- [LTVA art. 96-103](https://www.fedlex.admin.ch/eli/cc/2009/615/fr)
- [LIA art. 61-67](https://www.fedlex.admin.ch/eli/cc/1966/371_385_384/fr)