First, the aim is to delve into the scope of two provisions of administrative criminal law, which are not always well known and mainly concern the withholding tax but also affect other taxes, such as VAT.
The first is Article 6 of the Federal Act on Administrative Criminal Law (DPA), which has a particularly broad scope as it introduces general liability for all indirect taxes whenever an offense, as defined by special laws such as the Withholding Tax Act or the Value Added Tax Act, is committed in the management of a business. This provision applies not only to the perpetrator of the offense who holds directive power or a certain degree of autonomy in exercising their powers but also to the legal or contractual agent or the negligent employee. It, therefore, does not only target formal administrators but anyone acting within the business context.
Then, there is Article 12 DPA, which states that if a tax has been wrongly uncollected, it must be subsequently paid, regardless of whether a specific individual is punishable. The person who has intentionally committed or participated in the offense is jointly liable with those obliged to pay the tax.
Finally, it should be noted that the Federal Supreme Court recently ruled on a case concerning simplified tax recovery for heirs (ruling TF no. 9C_42/2024 of December 5, 2024). The judges examined whether, in this case—analogously to the situation of voluntary self-disclosure exempt from penalties—the controversial requirement of an active disclosure by the heir applies.

Program and Speakers
The scope of Article 6 DPA in tax offenses
Mirya Favazzo
MLaw, Jurist, CAS in Criminal Judiciary, Service for Criminal Prosecution and Fight against Offenses, Main VAT Division of the Federal Tax Administration (AFC)

Luca Marcellini
Lawyer and Notary, Law and Notary Office, Marcellini - Galliani, Lugano

The scope of Article 12 DPA in tax offenses
Simona Genini
Lawyer, LL.M. in International Tax Law, Founder of SIGE Consulenze

Emanuel Lauber
Lawyer, Certified Tax Expert, Head of the Division for Criminal Affairs and Investigations of the Federal Tax Administration (AFC), Bern

Tax criminal liability of administrators
(Presentation in German)
Daniel Holenstein
Lawyer, Certified Tax Expert, NSF Zurich

Active disclosure by heirs in cases of simplified tax recovery: Analysis of ruling TF no. 9C_42/2024 of December 5, 2024
Matthias Bizzarro
Lawyer, LL.M., Certified Tax Expert, Partner at Bär & Karrer AG, Lugano

Cost
CHF 350.-
CHF 50.- discount for members of partner organizations

Registration
https://bit.ly/webinar-23-09-2025

Registration Deadline
Friday, September 19, 2025