Facts
The appellant X. declared a gross income of CHF 29,150 in his tax return for the year 1971. As evidence, he submitted a letter from Trust Y. dated January 16, 1971, confirming that X. had received a total commission of CHF 116,600 from real estate transactions and had paid 75%, i.e. CHF 87,450, to Trust Y. In reality, X. had earned these commissions without the involvement of Trust Y. and wanted to use this to have the tax authorities declare a gross income that was CHF 87,450 lower.
On January 28, 1976, the single judge in criminal matters of the District of Zurich convicted X. of forgery of documents and attempted tax fraud and sentenced him to a conditional prison sentence of 3 months and a conditional fine of CHF 4,000. The High Court of the Canton of Zurich confirmed the conviction but reduced the sentence to 2 months' imprisonment and a fine of CHF 3,000.
X. filed a nullity appeal against the judgment of the High Court.
Considerations
The Federal Court dismissed the appeal. It stated that the letter from Trust Y. dated January 16, 1971 was considered a receipt within the meaning of Art. 88 para. 1 CO and therefore had evidentiary value. Even though the letter was primarily intended for the tax authorities, it could also serve purposes other than tax purposes due to its objective nature and therefore fell under Art. 251 of the Swiss Criminal Code (forgery of documents).
The Federal Court…