Conviction for Complicity in Tax Fraud

Facts

[X.] was a member of the Board of Directors and Managing Director of [A. AG] and [B. GmbH] . He prepared a factually untrue audit report on behalf of [F. AG] , which was submitted to the tax authorities. In doing so, he facilitated the principal offence of tax fraud committed by [D.E.] and [C.E.] by submitting an incorrect annual financial statement of [F. AG] . The Federal Court confirmed that [X.] was guilty of complicity in tax fraud.

Considerations

The Federal Court states that the audit report is a document within the meaning of Art. 186 para. 1 DFTA, as it can be relevant for the tax assessment. A factually untrue audit report is capable of deceiving the tax authorities about relevant facts for the tax assessment. Anyone who submits such an audit report to the tax administration with the intention of tax evasion is guilty of tax fraud.

Punishable as an accomplice is anyone who intentionally assists in a tax fraud. The appellant [X.] prepared the factually untrue audit report, which was later submitted to the tax authorities with the intention of deception and tax evasion. In doing so, he enabled and facilitated the principal offence, which is why he fulfilled the objective elements of complicity…