Tax law

Share this article:

Revised Article 305bis of the Penal Code

Share this article on :

Tax law
Revised Article 305bis of the Penal Code

On January 1, 2016, the revised Article 305bis CP entered into force. This provision appears in the section titled “Crimes and offences against judicial authorities” of the Penal Code and is a direct result of the implementation of the 2012 FAFT’s recommendations in the framework of the fight against money laundering and financing of terrorism. Certain serious tax offences are now considered as predicate offences to money laundering. This new legal provision implies explicit prudence for the advisors in the management of their mandates. The present Newsletter aims at presenting (i) the notion of serious tax offences (in relation with direct taxes) and tax fraud (in relation with indirect taxes) as predicate offences to money laundering, and (ii) the difficulties which the advisors may encounter.

Our lawyers specialize in

Stefano_no_bg
Stefano Cavargna
Paolo_no_bg
Paolo Cavargna
Stefane_no_bg-2
Stéphane Joris

Need more information?

Other firm’s news

Commercial law
Amendment of the Federal Act on Data Protection (DPA)
The revised Data Protection Act (nDPA) and its implementing ordinances, the ordinance on data protection (DPO) and the ordinance on...
Communication
A new associate in JNC Avocats
JNC Avocats is pleased to welcome Stefano Cavargna as new associate.
Tax law
Interest rates allowed for tax purposes in 2023
Publication by the Federal Tax Administration (FTA) of the annual circular letters on the interest rates allowed for tax purposes...
Commercial law
Entry into force of revised Swiss corporate law
The revised corporate law provisions applicable to companies limited by shares entered into force on January 1, 2023. The revised...
Communication
A new Counsel has joined JNC Avocat
Stefano Cavargna is specialized in Swiss and international tax law for corporate and private clients. He also has substantial experience...
Commercial law
COVID-19 Updates : hardship situations (as of January 2021)
As part of the measures to support Swiss companies due to the COVID-19 outbreak, the Federal Council adopted on November...
Commercial law
Amendment of the Federal Act on Data Protection (DPA)
The revised Data Protection Act (nDPA) and its implementing ordinances, the ordinance on data protection (DPO) and the ordinance on...
Communication
A new associate in JNC Avocats
JNC Avocats is pleased to welcome Stefano Cavargna as new associate.
This site is registered on wpml.org as a development site. Switch to a production site key to remove this banner.