Facts
The Federal Tax Administration (FTA) is investigating [Y.] and other accused persons for "serious tax offenses" pursuant to Art. 190 et seq. DFTA. In the context of this Special Tax Investigation, the FTA ordered, among other things, the freezing of a bank account held by [X.] , the wife of the accused. [X.] filed a request to lift the asset seizure in the amount of CHF 475,000. The Federal Criminal Court dismissed her appeal against this.Considerations
The Federal Supreme Court decided that the maintenance of the disputed confiscation seizure is in accordance with federal law. There are sufficient grounds for suspicion that criminally obtained assets (so-called "savings gain") could have been transferred to the appellant's account in the frozen amount. A possible criminal confiscation by the judge in the amount of the frozen assets does not appear to be obviously excluded at the current stage of the proceedings. The question of whether the appellant is liable for the tax debts (back taxes and tax penalties) of her husband is to be distinguished from the admissibility of a criminal asset…