Seizure of Assets in the Context of a Tax Offense Investigation

Facts

The Federal Tax Administration (FTA) is conducting an administrative penalty proceeding on suspicion of tax fraud and evasion of withholding tax against [S. SA] . In the context of this investigation, the FTA seized on April 4, 2012 all assets belonging to or economically beneficially owned by [W. AG] at various banks. The FTA also seized cash and gold bars from a private individual.

[W. AG] filed appeals against the three seizure orders. The Criminal Appeals Chamber of the Federal Criminal Court dismissed the appeals on November 19 and 22, 2012. [W. AG] appealed to the Federal Supreme Court against this decision.

Considerations

The Federal Supreme Court considers the sufficient suspicion of tax fraud and evasion of withholding tax assumed by the lower instance as not contrary to federal law. The seizure of the assets of [W. AG] is permissible, as there are sufficient grounds for suspicion that pecuniary advantages allegedly obtained through a tax offense have been transferred to [W. AG] .

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