Judgment on Tax Fraud and Forgery of Documents

Facts

The Federal Supreme Court decides on an appeal by the Office of the Attorney General of the Canton of Zurich against an acquittal of the accused [A.] and [B.] of the charge of tax fraud and forgery of documents. The accused were shareholders of [C. AG] and are alleged to have recorded private expenses as business expenses in their capacity as members of the Board of Directors, thereby deceiving the tax authorities.

The High Court of the Canton of Zurich had acquitted the accused of all charges. The Federal Supreme Court partially overturns this judgment and remands the case to the lower court for re-assessment.

Considerations

The Federal Supreme Court states that the lower court did not sufficiently justify the factual findings regarding the celebration for the 30th birthday of respondent 1. There are indications that it was at least partially a private birthday party, which the lower court did not adequately consider.

With regard to the charge of tax fraud, the Federal Supreme Court considers the acquittal to be contrary to federal law. The recording of obviously private expenses as…