Kommentar zum DBG Art. 102-222 - Bundesgesetz über die direkte Bundessteuer

This volume completes the three-part commentary on the federal direct tax by the author (Volume I: Taxation of Individuals, Volume II: Taxation of Legal Entities). In this third part, tax procedural law and tax criminal law are addressed; this also includes a discussion on the ongoing revision of tax criminal law. The commentary is characterized by scientific depth combined with practical relevance. A sole commentator (accompanied by expert colleagues) always has the entire law in view.

Content: The commentary takes into account more than forty revisions of the DBG. Key topics include specific changes in tax criminal law and tax criminal procedure law, as well as in the tax reassessment procedure; additionally, there is the formal adjustment of the temporal assessment for individuals, the alignment with the General Part of the Criminal Code, the Tax Relief Act, and the revision of source taxation on earned income. Furthermore, important innovations outside of tax law were also considered, such as the judicial reform with the new federal judiciary, the new accounting and adult protection law, changes in the General Part of criminal law, and the new Swiss Criminal and Civil Procedure Code.