Facts

The appellant, Dr. med. [X.] , is subject to unlimited tax liability in the canton of Graubünden and operates a medical practice there. In his tax return 2001A for the transitional period 1999-2000, various income items were not reported, including:

  • The surplus share in 1999 amounting to CHF 1'285'742.-- from the liquidation of [Y.] Immobilien AG, Zug, in which the appellant was involved.
  • Remuneration (director's fee and salary) of the appellant from [Z. AG] amounting to CHF 5'000.-- (1999) and CHF 97'000.-- (2000).

Based on a notification from the canton of Zug, the tax administration of the canton of Graubünden initiated a supplementary and penal tax procedure against the appellant. He was punished for evasion of cantonal and federal taxes.

Considerations

The Federal Court confirmed the decision of the lower instance. It concluded that the appellant had committed the tax evasions at least with conditional intent:

  • Regarding the liquidation surplus of CHF 1'285'742.-- the appellant consciously and willingly accepted an incomplete assessment by not reviewing the tax return.
  • Also in the case of the…