Start your penalty-free voluntary disclosure

Undeclared accounts, inheritances or side income: with a first-time voluntary disclosure you settle your past before the tax office discovers it. Your Taxiva tax expert prepares everything in full and represents you discreetly.

Free initial consultation
Free of charge15 minutesBy phone
The risk

Over 100 countries report account data to Switzerland each year. Come forward last and you pay a fine as well.

The solution

A first-time disclosure puts everything on the table before the authorities do. We prepare it in full.

Your gain

If the requirements are met, you owe back taxes and interest, nothing more. No fine, no criminal proceedings.

15minutes
to your free initial consultation
300+
happy clients
10+
years of experience
Testimonials

Testimonial from Baris

Marius has very good specialist knowledge. He gave me very competent advice. I can highly recommend him.
Expert advice, takes time for personal consultation, helpful information, very friendly.
Marius is very competent and extremely fast, and all at a fair price. I can recommend Taxiva without reservation.
Excellent and very competent advice, which I can recommend without hesitation.
Top service! We worked with Marius. He was always available (email or phone), friendly and answered all our questions with great patience. I would always recommend Taxiva.
Why now

The window is still yours

The automatic exchange of information delivers more data to the tax office every year. A voluntary disclosure only works as long as the authorities know nothing. Whoever moves first determines the outcome.

The data is already flowing

  • AEOI in force since 2017, first exchange in 2018
  • Over 100 partner states report balances, interest and dividends
  • Approved, not yet started: AEOI on crypto assets

Discovery means a fine

  • Back taxes + default interest + a fine, not just back taxes
  • Fine as a rule equal to the evaded tax, up to three times that amount
  • Plus criminal tax proceedings

Penalty-free only beforehand

  • Only works as long as no authority knows anything
  • For AEOI-reported accounts: case-by-case review needed
  • Politically called into question time and again

As of August 2026. Penalty-free treatment depends on the legal requirements being met. The information on this page is general in nature and does not replace an assessment of your individual case. We serve clients in the cantons of Zurich, Bern, St. Gallen, Aargau, Zug, Basel-Landschaft, Basel-Stadt, Schwyz, Lucerne, Grisons and Thurgau.

From the first call to the final assessment

Your Taxiva tax expert guides you discreetly through the entire process, from the initial assessment and the complete year-by-year statement to representation before the tax office. For inheritances we check whether the simplified supplementary taxation of heirs applies, which is limited to three years.

Case review

  • Understanding your situation
  • Checking the legal requirements
  • Back taxes calculated in advance

Disclosure

  • Statement covering up to 10 years
  • Obtaining bank records
  • Complete, clean filing

Representation

  • Representation before the tax office
  • Follow-up queries answered
  • Assessment reviewed
Free initial consultation
Free of charge15 minutesBy phone

How we settle your past

You provide the records, and we take care of the statement, the filing and all communication with the tax office.

Four steps to a clean slate

1
Step 1

Discreet initial consultation

In a phone call we discuss your situation: what has not been declared and for how long, which records are available and whether the requirements for penalty-free treatment are met.

Your time investment: 15 minutes
2
Step 2

Records & statement

You provide what you have, and we obtain any missing bank statements for you. We then prepare the year-by-year statement of all assets and income for up to 10 years.

Your time investment: 30 minutes
3
Step 3

Filing & representation

We file the voluntary disclosure with the tax office and answer all of the authority’s follow-up questions for you, completely and without reservation, as the law requires.

Your time investment: 0 minutes
4
Step 4

Assessment & clean slate

You receive the back-tax assessment, and we review it for accuracy. Your past is then settled. To keep it that way, we manage what comes next: in the annual engagement Taxiva 365, the same tax expert guides you through every year that follows. All copies and calculations are available in the client portal.

Your time investment: 5 minutes
Free initial consultation
Free of charge15 minutesBy phone

Here, discretion is everything

A voluntary disclosure is a matter of trust. Your documents and your story stay with us: we store them encrypted, transfer them encrypted and do not pass them on to third parties without your consent.

Encrypted data storage on our servers

Encrypted communication with us via Threema chat

Encrypted data transmission on our website and client portal

Tax expert

Your tax expert | Marius Schindler

Marius Schindler, tax expert
10+ years of experience
Member of SwissAccounting
Back taxes & voluntary disclosures

Marius Schindler has been working as a tax expert for more than ten years and regularly handles voluntary disclosures and back-tax proceedings, from the first review of the case to the final, legally binding assessment.

As a member of SwissAccounting, he is subject to its strict professional standards and fulfills the associated annual continuing-education requirements.

Alongside his work as a tax expert, he serves as an examiner for the Swiss federal professional examination for fiduciaries.

FAQ

Frequently asked questions about voluntary disclosure & back taxes

If the tax office finds that an earlier assessment was too low, it recovers the underpaid tax plus default interest, for no more than the last 10 years. The proceedings themselves are not criminal. Whether a fine is added is decided separately — and that is exactly what falls away with a valid first-time voluntary disclosure.
You pay the back taxes on the previously undeclared assets and income for up to 10 years plus default interest from the original due date. With a first-time disclosure the fine is waived, provided the legal requirements are met; for every subsequent disclosure the fine is one fifth of the evaded tax. We calculate what that means in your case in advance.
Yes, provided the legal requirements are met — among them that it is your first disclosure and that no authority already knew about it. Note that quietly adding the assets to your next return is not enough; the disclosure has to be made explicitly. What stays penalty-free is the disclosed evasion and any related tax fraud; Swiss withholding tax, VAT and AHV follow their own rules.
Only once in a lifetime. The right is available to each person once for direct taxes, and it applies throughout Switzerland — whoever has used it cannot claim it again later. The Swiss Federal Tax Administration keeps a register for this. Spouses each have their own separate right. That is precisely why the first disclosure has to be complete.
Then a penalty-free disclosure is no longer possible. On top of back taxes and interest, a fine equal, as a rule, to the evaded tax is due, ranging from one third to three times that amount depending on culpability. Criminal tax proceedings follow, and where forged documents were used, tax fraud proceedings can be added.
A milder rule applies to heirs: with the simplified supplementary taxation of heirs, back taxes and interest are levied only for the last 3 years before the year of death instead of up to 10. An application by a single heir is sufficient and takes effect for all co-heirs. Heirs pay no fine for the deceased’s evasion; for their own conduct, such as concealed estate assets, they can be held to account.
In principle for up to 10 years: a year-by-year statement of the undeclared assets with documents such as balance and interest statements or custody account records. Where individual documents are missing, we work with plausible figures clearly marked as estimates — whether the tax office accepts them is decided case by case. Obtaining and preparing the documents is our job.
What is required is a serious effort to pay, not immediate settlement of the full amount. Payment in installments is possible in practice; the conditions are set by the canton. We raise the question of financing before the disclosure is filed, so that it is part of the plan from the start.
The disclosure is filed in writing with the year-by-year statement and supporting documents. The tax office then reviews the figures, may ask follow-up questions and issues the back-tax assessment. The duration depends on the canton and the complexity and ranges from a few months to over a year. We guide you through the entire process.
The tax office is bound by tax secrecy. With a successful first-time voluntary disclosure there is no fine and no conviction, and therefore no criminal record entry. We treat your documents confidentially; apart from the tax office responsible, nobody receives them.

Ready for a clean slate?

Discreet, complete and properly settled. It all starts with a short call.

Free initial consultation
Free of charge15 minutesBy phone
Free initial consultation