Simplified subsequent taxation for heirs is only possible upon notification

This Federal Supreme Court judgement concerned whether the simplified subsequent taxation of heirs is also possible if the tax authorities discover tax evasion on their own initiative, or whether active notification by the heirs is required.
The wording of the regulation is unclear: it is not expressly stated whether the heirs must actively report or when the tax authorities must have become aware of an evasion.

The Federal Supreme Court has now ruled that simplified subsequent taxation is only possible at the request of the heirs. (Source: BGE 9C_42/2024 of 5.12.2024)