Facts
The present case concerned the question to what extent the Federal Tax Administration is entitled to access the files of a criminal proceeding against Werner K. Rey and other responsible persons of the Omni companies.
The Federal Tax Administration had requested access to these files from the Special Investigating Magistrate for the Canton of Bern in order to obtain information for the assessment. The Investigating Magistrate partially granted the request, but refused access to the files of persons who were not directly involved in the criminal proceedings.
The Federal Tax Administration filed an administrative court appeal against this partial rejection with the Federal Supreme Court.
Considerations
The Federal Supreme Court upheld the appeal. It stated that according to Art. 112 of the Federal Act on Direct Federal Taxation (DBG), the tax authorities may access criminal files if they have concrete indications that the criminal files contain facts that are relevant for the assessment of a taxpayer or third parties.
Concrete grounds for suspicion may arise in particular from an obvious disproportion between the financial situation of a company and the promised or paid returns. In the present case, the Federal Supreme Court saw such grounds for suspicion with regard to the capital increase of…