Tax subtraction
The tax subtraction is a principle of the Swiss Droit. The tax subtraction is the fact of not providing a complete tax declaration to the tax authorities. The tax subtraction does not constitute an penal offense in Switzerland.
The Suisse distinguishes the tax subtraction from the Escroquerie. There is tax swindle when one provides false or faded documents. Differentiation between tax subtraction and tax swindle has important consequences for the Swiss international relations: under the terms of the principle of Double incrimination, Switzerland does not grant the legal mutual aid in the event of tax subtraction, because it does not constitute an penal offense in Switzerland. This refusal of mutual aid causes tensions with economic partners of Switzerland, in particular of the European Union, who show Switzerland to benefit from the tax avoidance.
External bonds
- Switzerland and its money market
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