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Tax offences as predicate offences to money laundering - Key takeaways for practitioners

Zitiervorschlag:
Simone Nadelhofer
,
Benoît Arthur Mauron
,
Deborah Hondius
,
Michael Neumann
,
Tax offences as predicate offences to money laundering - Key takeaways for practitioners
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in zsis)
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2021
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(abrufbar unter: publ.zsis.ch/A
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<div id="ftn1"> <p><sup><a title="" href="#_ftnref1" name="_ftn1">01</a></sup> <a href="https://www.fatf-gafi.org/media/fatf/documents/recommendations/pdfs/FATF%20Recommendations%202012.pdf">FATF Recommendation 2012</a> (as of June 2021), p. 121, found online on 20 September 2021 at: <a href="https://www.fatfgafi.org/media/fatf/documents/recommendations/pdfs/FATF%20Recommendations%202012.pdf">https://www.fatfgafi.org/media/fatf/documents/recommendations/pdfs/FATF%20Recommendations%202012.pdf</a>; compare FATF Recommendations 2012 - <a href="https://www.fatf-gafi.org/media/fatf/documents/Press%20handout%20FATF%20Recommendations%202012.pdf">Press Handout from 16 February 2012</a>, found online on 20 September 2021 at: <a href="https://www.fatfgafi.org/media/fatf/documents/Press%20handout%20FATF%20Recommendations%202012.pdf">https://www.fatfgafi.org/media/fatf/documents/Press%20handout%20FATF%20Recommendations%202012.pdf</a>.</p> </div> <div id="ftn2"> <p><sup><a title="" href="#_ftnref2" name="_ftn2">02</a></sup> One of the few topical decisions is: <a href="https://entscheide.weblaw.ch/cache.php?link=27.12.2017_bb.2017.129&amp;sel_lang=de">Federal Criminal Court, TPF 2017 160, of 27 December 2017, par.&nbsp;9.3 et seq.</a> (case reference: <a href="https://entscheide.weblaw.ch/cache.php?link=27.12.2017_bb.2017.129&amp;sel_lang=de">BB.2017.129, BB.2017.130, BB.2017.133, BB.2017.134, BB.2017.146, BB.2017.147, BB.2017.152, BB.2017.153</a>) confirming the freezing of Swiss assets on grounds of suspected money laundering resulting from suspected aggravated tax misdemeanours committed abroad; see also <a href="https://www.bger.ch/ext/eurospider/live/fr/php/aza/http/index.php?highlight_docid=aza%3A%2F%2Faza://02-12-2019-4A_263-2019&amp;lang=fr&amp;zoom=&amp;type=show_document">Federal Supreme Court, 4A_263/2019, 02.12.2019, par.&nbsp;5.3.2</a> considering that a bank could not refuse to surrender gold to a client based on Art.&nbsp;31 and 32 AMLO FINMA for lack of indicia that an aggravated tax misdemeanour had been committed abroad (notably that the CHF&nbsp;300,000 threshold per tax period had been exceeded).</p> </div> <div id="ftn3"> <p><sup><a title="" href="#_ftnref3" name="_ftn3">03</a></sup> <a href="http://relevancy.bger.ch/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F129-IV-188%3Afr&amp;lang=fr&amp;type=show_document">Federal Supreme Court, ATF 129 IV 188, 26 November 2002</a>; <a href="https://justement.ch/fr/entscheid/642488473977959055">Federal Criminal Court, RR.2012.47, 22 November 2012, par.&nbsp;3.3</a>.</p> </div> <div id="ftn4"> <p><sup><a title="" href="#_ftnref4" name="_ftn4">04</a></sup> <a href="https://www.bger.ch/ext/eurospider/live/fr/php/aza/http/index.php?highlight_docid=atf%3A%2F%2F125-IV-17%3Afr%3Aregeste&amp;lang=fr&amp;type=show_document&amp;zoom=YES&amp;">Federal Supreme Court, ATF 125 IV 17</a>; <a href="https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F122-IV-25%3Ade&amp;lang=de&amp;zoom=&amp;type=show_document">Federal Supreme Court, ATF 122 IV 25</a>; Federal Supreme Court, ATF 108 IV 25.</p> </div> <div id="ftn5"> <p><sup><a title="" href="#_ftnref5" name="_ftn5">05</a></sup> L&rsquo;Eplattenier S&eacute;verine, Contraventions, d&eacute;lits et crimes fiscaux, Gen&egrave;ve - Zurich - B&acirc;le 2019, N&nbsp;34-39, pp. 267-269 (zit. L&rsquo;Eplattenier, Contraventions).</p> </div> <div id="ftn6"> <p><sup><a title="" href="#_ftnref6" name="_ftn6">06</a></sup> Christoph Suter/C&eacute;dric Remund/Nina Lumengo Paka, Steuervortaten zur Geldw&auml;scherei, GesKR 2019 522, p.&nbsp;544 (zit. Suter/Remund/Lumengo, Steuervortaten Geldw&auml;scherei).</p> </div> <div id="ftn7"> <p><sup><a title="" href="#_ftnref7" name="_ftn7">07</a></sup> Cassani Ursula, L&rsquo;extension du syst&egrave;me de lutte contre le blanchiment d&rsquo;argent aux infractions fiscales: Much Ado About (Almost) Nothing, RSDA 2015 78, p.&nbsp;83.</p> </div> <div id="ftn8"> <p><sup><a title="" href="#_ftnref8" name="_ftn8">08</a></sup> Suter/Remund/Lumengo, Steuervortaten Geldw&auml;scherei, p.&nbsp;543.</p> </div> <div id="ftn9"> <p><sup><a title="" href="#_ftnref9" name="_ftn9">09</a></sup> Suter/Remund/Lumengo, Steuervortaten Geldw&auml;scherei, p.&nbsp;543.</p> </div> <div id="ftn10"> <p><a title="" href="#_ftnref10" name="_ftn10"><sup>10</sup></a> Dispatch from the Swiss Federal Council in relation to the inclusion of aggravated tax offences as predicate offences to money laundering of 13 December 2013, in FF 2014 585, p.&nbsp;604 (French).</p> </div> <div id="ftn11"> <p><sup><a title="" href="#_ftnref11" name="_ftn11">11</a></sup> Pieth Marc in: Niggli Marcel Alexander/Wipr&auml;chtiger Hans (Hrsg.), Baslerkommentar zum Schweizerischen Strafgesetzbuch (StGB), 4. Aufl., Basel 2018, Art. 305bis N 22c (zit. Autor in: Niggli/Wipr&auml;chtiger, BSK StGB).</p> </div> <div id="ftn12"> <p><a title="" href="#_ftnref12" name="_ftn12"><sup>12</sup></a> L&rsquo;Eplattenier S&eacute;verine, Contraventions, p.&nbsp;349&nbsp;; Suter Christoph/Remund C&eacute;dric, Infractions fiscales, blanchiment et interm&eacute;diaires financiers, GesKR 2015 54, p.&nbsp;71 (zit. Suter/Remund, Infractions fiscales).</p> </div> <div id="ftn13"> <p><a title="" href="#_ftnref13" name="_ftn13"><sup>13</sup></a> Previously a company predominantly active abroad and only (or mostly) taxed on Swiss derived income; this special tax status has been abolished as of 1<sup>st</sup> January 2020.</p> </div> <div id="ftn14"> <p><sup><a title="" href="#_ftnref14" name="_ftn14">14</a></sup> <a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F24-10-2003-1A-244-2002&amp;lang=de&amp;type=show_document&amp;zoom=YES&amp;">Federal Supreme Court, 1A.244/2002, 24 October 2003, par.&nbsp;5.1</a>.</p> </div> <div id="ftn15"> <p><sup><a title="" href="#_ftnref15" name="_ftn15">15</a></sup> <a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F05-08-2011-6B_79-2011&amp;lang=de&amp;type=show_document&amp;zoom=YES&amp;">Federal Supreme Court, 6B_79/2011, 5 August 2011, par.&nbsp;6.5</a>; <a href="http://relevancy.bger.ch/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F139-II-404%3Afr&amp;lang=fr&amp;type=show_document">ATF 139 II 404, par.&nbsp;9.4</a>.</p> </div> <div id="ftn16"> <p><sup><a title="" href="#_ftnref16" name="_ftn16">16</a></sup> <a href="https://justement.ch/fr/entscheid/3449571552874804460?q=RR.2012.262">Federal Criminal Court, RR.2012.262, 28 June 2013, par.&nbsp;2.3.6.</a></p> </div> <div id="ftn17"> <p><sup><a title="" href="#_ftnref17" name="_ftn17">17</a></sup> <a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F01-10-2013-6B_184-2013&amp;lang=de&amp;type=show_document&amp;zoom=YES&amp;">Federal Supreme Court, 6B_184/2013, 1 October 2013, par.&nbsp;6.6</a>.</p> </div> <div id="ftn18"> <p><sup><a title="" href="#_ftnref18" name="_ftn18">18</a></sup> <a href="https://entscheidsuche.ch/docs/CH_BSTG/CH_BSTG_001_RR-2020-29_2021-06-16.pdf">Federal Criminal Court, RR.2020.29, 16 June 2021, par.&nbsp;4.1.1</a>.</p> </div> <div id="ftn19"> <p><a title="" href="#_ftnref19" name="_ftn19"><sup>19</sup></a><sup> </sup>Schauwecker Marc-Andr&eacute; Beat, Steuerdelikte als Vortaten zur Geldw&auml;scherei und deren Konsequenzen f&uuml;r Finanzintermedi&auml;re, Bern 2016, p.&nbsp;112.</p> </div> <div id="ftn20"> <p><a title="" href="#_ftnref20" name="_ftn20"><sup>20</sup></a> Federal Supreme Court, 1A.233/2004, 8 November 2004, par. 2 (free English translation).</p> </div> <div id="ftn21"> <p><a title="" href="#_ftnref21" name="_ftn21"><sup>21</sup></a> Matthey Sylvain, Blanchiment de fraude fiscale&nbsp;: les cons&eacute;quences des nouveaux Art.&nbsp;s 305bis ch.&nbsp;1bis et 14. al. 4 DPA in SJ 2016 II 285, p. 295-296 (zit. Matthey, Blanchiment de fraude fiscale).</p> </div> <div id="ftn22"> <p><a title="" href="#_ftnref22" name="_ftn22"><sup>22</sup></a> Villard Katia, La comp&eacute;tence du juge p&eacute;nal suisse &agrave; l&rsquo;&eacute;gard de l&rsquo;infraction reproch&eacute;e &agrave; l&rsquo;entreprise, Z&uuml;rich 2017, par.&nbsp;763.</p> </div> <div id="ftn23"> <p><a title="" href="#_ftnref23" name="_ftn23"><sup>23</sup></a> Federal Criminal Court, 2017 160, 27 December 2017 (case reference BB.2017.129, BB.2017.130, BB.2017.133, BB.2017.134, BB.2017.146, BB.2017.147, BB.2017.152, BB.2017.153), par. 9.3 et seq.; Cassani Ursula, Evolutions l&eacute;gislatives r&eacute;centes en mati&egrave;re de droit p&eacute;nal &eacute;conomique: blanchiment d&rsquo;argent et corruption priv&eacute;e, RPS 136/2018 179, p.&nbsp;183.</p> </div> <div id="ftn24"> <p><a title="" href="#_ftnref24" name="_ftn24"><sup>24</sup></a><sup> </sup>CR CPP II-Cassani, Art. 305bis N 2.</p> </div> <div id="ftn25"> <p><a title="" href="#_ftnref25" name="_ftn25"><sup>25</sup></a><sup> </sup><a href="https://entscheide.weblaw.ch/cache.php?link=27.12.2017_bb.2017.129&amp;sel_lang=de">Federal Criminal Court, 2017 160, 27 December 2017 (case reference BB.2017.129, BB.2017.130, BB.2017.133, BB.2017.134, BB.2017.146, BB.2017.147, BB.2017.152, BB.2017.153), par. 9.3</a>.</p> </div> <div id="ftn26"> <p><a title="" href="#_ftnref26" name="_ftn26"><sup>26</sup></a> Explicit regarding the CHF&nbsp;300,000 threshold: Dispatch from the Swiss Federal Council in relation to the inclusion of aggravated tax offences as predicate offences to money laundering of 13 December 2013, in FF 2014 585, p.&nbsp;649 et seq. (French); see also Suter/Remund, Infractions fiscales, p.&nbsp;66.</p> </div> <div id="ftn27"> <p><a title="" href="#_ftnref27" name="_ftn27"><sup>27</sup></a> Mauron Beno&icirc;t, Interactions entre blanchiment et confiscation, notamment dans un contexte international, PJA 2021, 368.</p> </div> <div id="ftn28"> <p><a title="" href="#_ftnref28" name="_ftn28"><sup>28</sup></a> <a href="https://www.bger.ch/ext/eurospider/live/fr/php/aza/http/index.php?lang=fr&amp;type=show_document&amp;page=1&amp;from_date=&amp;to_date=&amp;sort=relevance&amp;insertion_date=&amp;top_subcollection_aza=all&amp;query_words=&amp;rank=0&amp;highlight_docid=atf%3A%2F%2F126-IV-255%3Afr&amp;number_of_ranks=0&amp;azaclir=clir">Federal Supreme Court, ATF 126 IV 255, 29 November 2000&nbsp;</a>; for a critical analysis of this decision&nbsp;: Mauron Beno&icirc;t, Interactions entre blanchiment et confiscation, notamment dans un contexte international, PJA 2021, 368.</p> </div> <div id="ftn29"> <p><a title="" href="#_ftnref29" name="_ftn29"><sup>29</sup></a><sup> </sup>Paris Val&eacute;rie, Taxe sur la valeur ajout&eacute;e/L&rsquo;assujettissement subs&eacute;quent selon l&rsquo;article 12 DPA est-il encore et toujours une arme efficace de l&rsquo;arsenal de lutte contre les infractions en mati&egrave;re de TVA&nbsp;?, dans: OREF Ordre romand des experts fiscaux dipl&ocirc;m&eacute;s (&eacute;d.), Au carrefour des contributions, M&eacute;langes de droit fiscal en l'honneur de Monsieur le Juge Pascal Mollard , Berne 2010, p. 187.</p> </div> <div id="ftn30"> <p><a title="" href="#_ftnref30" name="_ftn30"><sup>30</sup></a> Matthey, Blanchiment de fraude fiscale, p. 298.</p> </div> <div id="ftn31"> <p><a title="" href="#_ftnref31" name="_ftn31"><sup>31</sup></a> The limitation period for ordinary money laundering increased from 7 years to 10 years as of 1 January 2014.</p> </div> <div id="ftn32"> <p><a title="" href="#_ftnref32" name="_ftn32"><sup>32</sup></a> The limitation period for ordinary money laundering increased from 7 years to 10 years as of 1 January 2014.</p> </div> <div id="ftn33"> <p><a title="" href="#_ftnref33" name="_ftn33"><sup>33</sup></a><sup> </sup><a href="http://relevancy.bger.ch/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F129-IV-188%3Afr&amp;lang=fr&amp;type=show_document">Federal Supreme Court, ATF 129 IV 188, 26 November 2002</a>; <a href="https://justement.ch/fr/entscheid/642488473977959055">Federal Criminal Court, RR.2012.47, 22 November 2012, par. 3.3</a>.</p> </div> <div id="ftn34"> <p><a title="" href="#_ftnref34" name="_ftn34"><sup>34</sup></a> Andreas Donatsch/Omar Abo Youssef, in: Zweifel Martin/Beusch Michael (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Bundesgesetz über die direkte Bundessteuer (DBG), 3. Aufl., Basel 2017, Art. 186 DBG N 8 (zit. Autor in: Zweifel/Beusch, Komm. DBG); Andreas Donatsch/Omar Abo Youssef, in: Zweifel Martin/Beusch Michael (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Bundesgesetz &uuml;ber die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG), 3. Aufl., Basel 2017, Art. 59 StHG N. 5 (zit. Autor in: Zweifel/Beusch, Komm. StHG).</p> </div> <div id="ftn35"> <p><a title="" href="#_ftnref35" name="_ftn35"><sup>35</sup></a> Andreas Donatsch/Omar Abo Youssef in: Zweifel/Beusch, Komm. DBG, Art. 189 DBG N 6; Andreas Donatsch/Omar Abo Youssef in: Zweifel/Beusch, Komm. StHG, Art. 60 StHG N 5.</p> </div> <div id="ftn36"> <p><a title="" href="#_ftnref36" name="_ftn36"><sup>36</sup></a> Giovanni Molo/Daniele Galliano, L&rsquo;introduction du blanchiment fiscal dans le domaine de la fiscalit&eacute; directe, Jusletter 23.02.2015, N 19.</p> </div> <div id="ftn37"> <p><a title="" href="#_ftnref37" name="_ftn37"><sup>37</sup></a> Matthey, Blanchiment de fraude fiscale, p. 299-300.</p> </div> <div id="ftn38"> <p><a title="" href="#_ftnref38" name="_ftn38"><sup>38</sup></a> Suter/Remund, Infractions fiscales, pp.&nbsp;67-68.</p> </div> <div id="ftn39"> <p><sup><a title="" href="#_ftnref39" name="_ftn39">39</a></sup> Suter/Remund, Infractions fiscales, pp.&nbsp;67-68.</p> </div> <div id="ftn40"> <p><a title="" href="#_ftnref40" name="_ftn40"><sup>40</sup></a> <a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F10-04-2012-6B_425-2011&amp;lang=de&amp;type=show_document&amp;zoom=YES&amp;">Federal Supreme Court, 6B_425/2011, 10 April 2012, par. 4.3</a>.</p> </div> <div id="ftn41"> <p><a title="" href="#_ftnref41" name="_ftn41"><sup>41</sup></a><sup> </sup>Baumann Florian in: Niggli/Wipr&auml;chtiger, BSK StGB, Art.&nbsp; 70/71 StGB N&nbsp;75/75a;Ackermann in: Niggli/Wipr&auml;chtiger, BSK StGB, Art. 305bis N 279; Cassani, ZStrR 2018, 188 ff.</p> </div> <div id="ftn42"> <p><a title="" href="#_ftnref42" name="_ftn42"><sup>42</sup></a> Baumann Florian in: Niggli/Wipr&auml;chtiger, BSK StGB, Art.&nbsp; 70/71 StGB N&nbsp;75/75a.</p> </div> <div id="ftn43"> <p><a title="" href="#_ftnref43" name="_ftn43"><sup>43</sup></a> <a href="https://entscheidsuche.ch/view/CH_BSTG_001_BK-B-083-04_2004-11-08">Federal Criminal Court, BK_B 083/04, 8 November 2004, par. 2.4</a>.</p> </div> <div id="ftn44"> <p><a title="" href="#_ftnref44" name="_ftn44"><sup>44</sup></a><sup> </sup><a href="https://entscheide.weblaw.ch/cache.php?link=tpf-2017-160&amp;sel_lang=de">Federal Criminal Court, 2017 160, 27 December 2017 (case reference BB.2017.129, BB.2017.130, BB.2017.133, BB.2017.134, BB.2017.146, BB.2017.147, BB.2017.152, BB.2017.153), par. 10.2</a>.</p> </div> <div id="ftn45"> <p><a title="" href="#_ftnref45" name="_ftn45"><sup>45</sup></a><sup> </sup><a href="https://entscheide.weblaw.ch/cache.php?link=tpf-2017-160&amp;sel_lang=de">Federal Criminal Court, 2017 160, 27 December 2017 (case reference BB.2017.129, BB.2017.130, BB.2017.133, BB.2017.134, BB.2017.146, BB.2017.147, BB.2017.152, BB.2017.153), par. 10.2.</a></p> </div> <div id="ftn46"> <p><a title="" href="#_ftnref46" name="_ftn46"><sup>46</sup></a> <a href="https://www.bger.ch/ext/eurospider/live/fr/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F137-IV-145%3Afr&amp;lang=fr&amp;zoom=&amp;type=show_document">Federal Supreme Court, ATF 137 IV 151</a>; <a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F16-10-2013-1B_783-2012&amp;lang=de&amp;type=show_document&amp;zoom=YES">Federal Supreme Court, 1B_783/2012, 1B_784/2012 and 1B_786/2012, par. 8</a>; <a href="https://www.bger.ch/ext/eurospider/live/fr/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F26-09-2005-1S-5-2005&amp;lang=fr&amp;type=show_document&amp;zoom=YES&amp;">Federal Supreme Court, 1S.5/2005, 6 September 2005, par. 7.5</a>.</p> </div> <div id="ftn47"> <p><a title="" href="#_ftnref47" name="_ftn47"><sup>47</sup></a> CR CP II-Cassani, Art.&nbsp;305bis CP N 27.</p> </div> <div id="ftn48"> <p><a title="" href="#_ftnref48" name="_ftn48"><sup>48</sup></a> Dispatch from the Swiss Federal Council in relation to the inclusion of aggravated tax offences as predicate offences to money laundering of 13 December 2013, in FF 2014 585, p.&nbsp;606 (French).</p> </div> <div id="ftn49"> <p><a title="" href="#_ftnref49" name="_ftn49"><sup>49</sup></a> <a href="https://entscheide.weblaw.ch/cache.php?link=tpf-2017-160&amp;sel_lang=de">Federal Criminal Court, 2017 160, 27 December 2017 (case reference BB.2017.129, BB.2017.130, BB.2017.133, BB.2017.134, BB.2017.146, BB.2017.147, BB.2017.152, BB.2017.153), par.&nbsp;10.3</a> and reference to the Dispatch from the Swiss Federal Council in relation to the inclusion of aggravated tax offences as predicate offences to money laundering of 13 December 2013, in FF 2014 585, p.&nbsp;606 (French).</p> </div> <div id="ftn50"> <p><a title="" href="#_ftnref50" name="_ftn50"><sup>50</sup></a> Cassani Ursula, Evolutions l&eacute;gislatives r&eacute;centes en mati&egrave;re de droit p&eacute;nal &eacute;conomique: blanchiment d&rsquo;argent et corruption priv&eacute;e, RPS 136/2018 179, pp.&nbsp;191-192 and ref.</p> </div> <div id="ftn51"> <p><sup><a title="" href="#_ftnref51" name="_ftn51">51</a></sup> Delnon Vera/Hubacher Marc, Geldw&auml;scherei und Teilkontamination, ZStrR 134/2016, p. 332 (zit. Delnon/Hubacher, Geldw&auml;scherei); Pieth Mark in: Niggli/Wipr&auml;chtiger, BSK StGB, Art. 305bis N&nbsp;35.</p> </div> <div id="ftn52"> <p><a title="" href="#_ftnref52" name="_ftn52"><sup>52</sup></a><sup> </sup>Delnon/Hubacher, Geldw&auml;scherei, p.&nbsp;333.</p> </div> <div id="ftn53"> <p><a title="" href="#_ftnref53" name="_ftn53"><sup>53</sup></a> Philipp Behrendt, Tax evasion as the predicate offence of money laundering under German and US law, ZIS online 4/2020, S. 206.</p> </div> <div id="ftn54"> <p><a title="" href="#_ftnref54" name="_ftn54"><sup>54</sup></a> Egger Tanner, Die strafrechtliche Erfassung der Geldw&auml;scherei: ein Rechtsvergleich zwischen der Schweiz und der Bundesrepublik Deutschland, Diss., Z&uuml;rich 1999, p. 109.</p> </div> <div id="ftn55"> <p><a title="" href="#_ftnref55" name="_ftn55"><sup>55</sup></a> <a href="https://entscheide.weblaw.ch/cache.php?link=tpf-2017-160&amp;sel_lang=de">Federal Criminal Court, 2017 160, 27 December 2017 (case reference BB.2017.129, BB.2017.130, BB.2017.133, BB.2017.134, BB.2017.146, BB.2017.147, BB.2017.152, BB.2017.153, par.&nbsp;10.3</a>. According to the Dispatch from the Federal Council regarding the implementation of the FATF recommendation of 2012, the introduction of tax offences as predicate offences does not contaminate the entire funds of the defendant, but only the saved tax expenditure can be the object of money laundering (Federal Council Dispatch regarding the implementation of the 2012 revised recommendations of the FATF, dated 13 December 2013, BBl 2014 626).&nbsp;</p> </div> <div id="ftn56"> <p><a title="" href="#_ftnref56" name="_ftn56"><sup>56</sup></a> <a href="http://juris.bundesgerichtshof.de/cgi-bin/rechtsprechung/document.py?Gericht=bgh&amp;Art=en&amp;nr=71997&amp;pos=0&amp;anz=1">BGH, Judgment of 20.5.2015 &ndash; 1 StR 33/15</a>.</p> </div> <div id="ftn57"> <p><a title="" href="#_ftnref57" name="_ftn57"><sup>57</sup></a> <a href="https://casetext.com/case/us-v-loe-3?__cf_chl_jschl_tk__=pmd_Razw1KCGPkoBQGzbPpbpQs8jYk75euNln8FJb9SVcrM-1634024513-0-gqNtZGzNAjujcnBszQil">United States v. Loe, 248 F.3d 449 (5th Cir. 2001).</a></p> </div> <div id="ftn58"> <p><a title="" href="#_ftnref58" name="_ftn58"><sup>58</sup></a> <a href="https://casetext.com/case/us-v-davis-331">United States v. Davis, 226 F.3d 346, 357 (5th Cir. 2000)</a>.</p> </div> <div id="ftn59"> <p><a title="" href="#_ftnref59" name="_ftn59"><sup>59</sup></a> <a href="https://law.justia.com/cases/federal/appellate-courts/ca5/17-20158/17-20158-2018-06-12.html">United States v. Evans, No. 17-20158</a>.</p> </div> <div id="ftn60"> <p><sup><a title="" href="#_ftnref60" name="_ftn60">60</a></sup> IRS, part. 9 &ldquo;Criminal Investigation&rdquo;; 9.5.5.2.1.5.1, September 2020, found online on 16 September 2020 at: <a href="https://www.irs.gov/irm/part9/irm_09-005-005">https://www.irs.gov/irm/part9/irm_09-005-005</a>.</p> </div> <div id="ftn61"> <p><sup><a title="" href="#_ftnref61" name="_ftn61">61</a></sup> Beno&icirc;t Mauron, La restitution p&eacute;nale, in: Sandrine Giroud/H&eacute;lo&iuml;se Rordorf (&eacute;ds), Droit suisse des sanctions et de la confiscation internationales, B&acirc;le 2020, N&nbsp;573, p.&nbsp;168 et seq.</p> </div> <div id="ftn62"> <p><a title="" href="#_ftnref62" name="_ftn62"><sup>62</sup></a><sup> </sup>Mario Giannini, Anwaltliche T&auml;tigkeit und Geldw&auml;scherei, Zur Anwendbarkeit des</p> <p>Geldw&auml;schereitatbestandes (Art. 305bis StGB) und des Geldw&auml;schereigesetzes (GwG) auf Rechtsanw&auml;lte, Diss., Z&uuml;rich 2005, p. 72.</p> </div> <div id="ftn63"> <p><a title="" href="#_ftnref63" name="_ftn63"><sup>63</sup></a> Delnon/Hubacher, Geldw&auml;scherei, p. 340.</p> </div> <div id="ftn64"> <p><sup><a title="" href="#_ftnref64" name="_ftn64">64</a></sup> <a href="https://www.bger.ch/ext/eurospider/live/fr/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F11-01-2021-6B_786-2020&amp;lang=fr&amp;type=show_document&amp;zoom=YES&amp;">Federal Supreme Court, 6B_786/2020, 11 January 2021</a>; <a href="https://www.bger.ch/ext/eurospider/live/fr/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F21-03-2018-1B_433-2017&amp;lang=fr&amp;type=show_document&amp;zoom=YES&amp;">Federal Council, 1B_433/2017, 21 March 2018, par.&nbsp;4.9</a>; <a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F27-11-2008-4A_313-2008&amp;lang=de&amp;type=show_document&amp;zoom=YES&amp;">Federal Council, 4A_313/2008, 27 November 2008, par.&nbsp;4.2.2.3</a>.</p> </div> <div id="ftn65"> <p><a title="" href="#_ftnref65" name="_ftn65"><sup>65</sup></a> <a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F02-12-2019-4A_263-2019&amp;lang=de&amp;type=show_document&amp;zoom=YES&amp;">Federal Supreme Court, 4A_263/2019, 02.12.2019, par.&nbsp;5.3.2 et seq</a>.</p> </div> <div id="ftn66"> <p><a title="" href="#_ftnref66" name="_ftn66"><sup>66</sup></a><sup> &nbsp;</sup>Matthey, Blanchiment de fraude fiscale, p. 312-313.</p> </div> <div id="ftn67"> <p><a title="" href="#_ftnref67" name="_ftn67"><sup>67</sup></a> Matthey, Blanchiment de fraude fiscale, p. 298.</p> </div> <div id="ftn68"> <p><a title="" href="#_ftnref68" name="_ftn68"><sup>68</sup></a><sup> </sup><a href="http://relevancy.bger.ch/php/clir/http/index.php?highlight_docid=atf%3A%2F%2F136-IV-188%3Ade&amp;lang=de&amp;type=show_document">Federal Supreme Court, ATF 136 IV 188</a>; <a href="https://www.bger.ch/ext/eurospider/live/fr/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F08-12-2011-6B_729-2010&amp;lang=fr&amp;type=show_document&amp;zoom=YES&amp;">Federal Supreme Court, 6B_729/2010, 8 December 2011</a>.</p> </div> <div id="ftn69"> <p><a title="" href="#_ftnref69" name="_ftn69"><sup>69</sup></a> Marc-Andr&eacute; Beat Schauwecker, Steuerdelikte als Vortaten zur Geldw&auml;scherei und deren Konsequenzen f&uuml;r Finanzintermedi&auml;re, p. 152.</p> </div> <div id="ftn70"> <p><a title="" href="#_ftnref70" name="_ftn70"><sup>70</sup></a> Lutz Peter/Kern Martin, Geldw&auml;scherei und das qualifizierte Steuervergehen von Art. 305 bis Ziff. 1 bis StGB", in SJZ, Jg. 113, 2017, Nr. 5, S. 104 (zit. Lutz/Kern, Geldw&auml;scherei und das qualifizierte Steuervergehen).</p> </div> <div id="ftn71"> <p><a title="" href="#_ftnref71" name="_ftn71"><sup>71</sup></a> Lutz/Kern, Geldw&auml;scherei und das qualifizierte Steuervergehen, S. 104.</p> </div> <div id="ftn72"> <p><sup><a title="" href="#_ftnref72" name="_ftn72">72</a></sup> MROS Annual Report 2016 p. 29; MROS Annual Report 2017, p. 34; MROS Annual Report of 2018, p. 18; MROS Annual Report of 2019, p. 12; MROS Annual Report of 2020 p. 20; all reports available at: <a href="https://www.fedpol.admin.ch/fedpol/en/home/kriminalitaet/geldwaescherei/jb.html">https://www.fedpol.admin.ch/fedpol/en/home/kriminalitaet/geldwaescherei/jb.html</a>.</p> </div> <div id="ftn73"> <p><a title="" href="#_ftnref73" name="_ftn73"><sup>73</sup></a><sup> </sup>However, such requests can be granted in the framework of administrative assistance in tax matters under a double taxation treaty.</p> </div> <div id="ftn74"> <p><a title="" href="#_ftnref74" name="_ftn74"><sup>74</sup></a> Unseld, Internationale Rechtshilfe im Steuerrecht, Akzessorische Rechtshilfe, Auslieferung und Vollstreckungshilfe bei Fiskaldelikten, 2011, p.&nbsp;320 (zit. Internationale Rechtshilfe im Steuerrecht, 2011); <a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F06-11-2000-1A-218-2000&amp;lang=de&amp;type=show_document&amp;zoom=YES&amp;">Federal Supreme Court, 1A.218/2000, 6 November 2000, par.&nbsp;2a</a>; Internationale Rechtshilfe im Steuerrecht, 2011,p.&nbsp;326; Aepli Michael in: Niggli Marc Alexander/Heimgartner Stefan (Hrsg.), Basler-Kommentar zum Internationalen Strafrecht (IRSG), 1. Auflage, Basel 2015, Art.&nbsp;74a N 38 (zit. Autor in: BSK ISRG); <a href="https://justement.ch/fr/entscheid/642488473977959055">Federal Criminal Court, RR.2012.47, 22 November 2012, par. 3.3</a>.</p> </div> <div id="ftn75"> <p><sup><a title="" href="#_ftnref75" name="_ftn75">75</a></sup> Internationale Rechtshilfe im Steuerrecht 2011, p.&nbsp;320; <a href="https://www.bger.ch/ext/eurospider/live/de/php/aza/http/index.php?highlight_docid=aza%3A%2F%2F06-11-2000-1A-218-2000&amp;lang=de&amp;type=show_document&amp;zoom=YES&amp;">Federal Supreme Court, 1A.218/2000, 6 November 2000, par.&nbsp;2a</a>; Internationale Rechtshilfe im Steuerrecht, 2011, p.&nbsp;326; Aepli Michael in: BSK ISRG, Art.&nbsp;74a N 38.</p> </div> <div id="ftn76"> <p><a title="" href="#_ftnref76" name="_ftn76"><sup>76</sup></a><sup> </sup>Cassani Ursula, L&rsquo;extension du syst&egrave;me de lutte contre le blanchiment d&rsquo;argent aux infractions fiscales: Much Ado About (Almost) Nothing, RSDA 2015 78, p.&nbsp;89 et seq.</p> </div> <div id="ftn77"> <p><sup><a title="" href="#_ftnref77" name="_ftn77">77</a></sup> <a href="https://justement.ch/fr/entscheid/9164714801480022322">Swiss Federal Criminal Court, RR.2017.340, 29 March 2018, par.&nbsp;2.4.3-2.4.4</a>; see also <a href="https://entscheide.weblaw.ch/cache.php?link=tpf-2017-160&amp;sel_lang=de">Swiss Federal Criminal Court, 2017 160, 27 December 2017, par.&nbsp;9.3 et seq</a>.</p> </div> <div id="ftn78"> <p><a title="" href="#_ftnref78" name="_ftn78"><sup>78</sup></a> <a href="https://justement.ch/fr/entscheid/2321604331599838677?q=RR.%202016.266">Swiss Federal Criminal Court, RR.2016.266, 30.03.2017, par.&nbsp;2.2.3 and references</a>.</p> </div> <div id="ftn79"> <p><a title="" href="#_ftnref79" name="_ftn79"><sup>79</sup></a> <a href="https://justement.ch/fr/entscheid/6140312836698353806">Swiss Federal Criminal Court, RR.2018.210, 30.10.2018. par. 2.3</a>: "Pas plus qu&rsquo;il n&rsquo;y a d&rsquo;&eacute;l&eacute;ments pour retenir que l&rsquo;&eacute;tat de fait pourrait &ecirc;tre constitutif de blanchiment d&rsquo;argent au sens de l&rsquo;art. 305bis al. 1bis CP, d&egrave;s lors que, comme pr&eacute;c&eacute;demment soulign&eacute;, il n&rsquo;est notamment pas possible de d&eacute;terminer si les imp&ocirc;ts potentiellement soustraits par p&eacute;riode fiscale se montent &agrave; plus de CHF 300'000&rdquo;.</p> </div> <div id="ftn80"> <p><a title="" href="#_ftnref80" name="_ftn80"><sup>80</sup></a> <a href="https://justement.ch/fr/entscheid/8310529361504383979">Swiss Federal Criminal Court, RR.2017.340, 29 March 2018, par.&nbsp;2.4.4</a>: &ldquo;In concreto va rilevato come il comportamento definito all'art. 5 D.L. 74/2000 (Nuova disciplina dei reati in materia di imposte sui redditi e sul valore aggiunto) sia unicamente di carattere omissivo, punendo chiunque, al fine di evadere le imposte sui redditi o sul valore aggiunto, non presenta, essendovi obbligato, una delle dichiarazioni annuali relative a dette imposte. Tale norma, trasposta nel diritto svizzero, non equivale dunque n&eacute; all&rsquo;art. 186 cpv. 1 LIFD n&eacute; all&rsquo;art. 59 cpv. 1 LAID, per cui una violazione dell&rsquo;art. 5 D.L. 74/2000 non pu&ograve; costituire un reato fiscale qualificato ai sensi dell&rsquo;art. 305bis n. 1 e 1bis CP&rdquo;.</p> </div>
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