The appointment of a trustee does not release the taxpayer from the obligation to check the accuracy of the tax return

The Federal Supreme Court clarified that the appointment of a trustee does not release the taxpayer from liability under criminal tax law. The tax office can also assume contingent intent if the taxpayer does not ensure that the tax return submitted is correct. Contingent intent means that the person is aware of the possibility of the harmful result and accepts it. The Federal Supreme Court also explains that the separation between private and professional expenses does not require any special accounting knowledge and can also be carried out by a private individual. (BGE 9C_583/2023 of 12.8.2024)