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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } qualifiziertes Steuervergehen

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . }

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
qualifiziertes Steuervergehen
Name
aggravated tax misdemeanour
Name
délit fiscal qualifié
Name
delitto fiscale qualificato
dateModified
2025-07-21T06:39:38.4726300Z
Identifier
386418
URL
https://www.termdat.bk.admin.ch/entry/386418
citation
([SIF, Technical Explanations, FA Implementing the Revised Financial Action Task Force (FATF) Recommendations of 2012, 2015-04, no. 6, p. 4, Internet](http://bit.ly/1HpPlkv))
citation
Code pénal suisse, art. 305bis ch. 1 (RO 2015 1389)
citation
Codice penale svizzero, art. 305bis n. 1 (RU 2015 1389)
citation
Schweizerisches Strafgesetzbuch, Art. 305bis Ziff. 1 (AS 2015 1389)
position
1
Term Note
EXP: als qualifiziertes Steuervergehen gilt der Steuerbetrug nach Art. 186 DBG oder Art. 59 StHG, wenn die hinterzogenen Steuern pro Steuerperiode mehr als 300 000 Franken betragen
Term Note
EXP: l'usage de faux selon l'art. 186 LIFD et la fraude fiscale selon l'art. 59 LHID sont considérés comme un délit fiscal qualifié, lorsque les impôts soustraits par période fiscale se montent à plus de 300 000 francs
Term Note
EXP: è considerata delitto fiscale qualificato la frode fiscale secondo l'art. 186 LIFD o l'art. 59 LAID, se le imposte sottratte ammontano a oltre 300 000 franchi per periodo fiscale
termNoteCitation
d'après Code pénal suisse, art. 305bis ch. 1bis (RO 2015 1389)
termNoteCitation
secondo Codice penale svizzero, art. 305bis n. 1bis (RU 2015 1389)
termNoteCitation
nach Schweizerisches Strafgesetzbuch, Art. 305bis Ziff. 1bis (AS 2015 1389)
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Outgoing Relationships

property object
seeAlso aggravated offence
inDefinedTermSet Terminology of Swiss criminal law
inDefinedTermSet Swiss Federal Administration
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Criminal law
termDomain Financial law and tax law
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Subclasses of this Class: No results found.