Attempted Tax Evasion by A.________ AG

Facts

[A. AG] , whose sole member of the Board of Directors was [B.] , was assessed by the cantonal tax office for the 2013 tax year with a taxable net profit of CHF 256,389. In doing so, the tax office added the amount of CHF 180,000 for the "Write-off of Nonvaleurs ([C. AG] and [D.] )" and valuable services of CHF 17,300 for the write-off of a loan to "[E. AG] " that was not commercially justified to the declared net profit of CHF 59,089.

The cantonal tax office imposed a fine of CHF 21,426 on [A. AG] for attempted evasion of state and municipal taxes in 2013 and a fine of CHF 15,300 for attempted evasion of direct federal taxes in 2013.

Considerations

The Federal Supreme Court concluded that the objective elements of attempted tax evasion were fulfilled, as the 2013 tax return of [A. AG] was incomplete. The lower court has correctly assumed that [A. AG] , through its acting body [B.] , fulfilled the subjective elements of attempted tax evasion, as he at least accepted…