The case
Urs E. Schwarzenbach, owner of Zurich’s Dolder Hotel, has been convicted of and been punished for several accounts of willful tax evasion.
The commentary
The trial was an arduous path through all the instances and back: In May 2018 Bülach’s district court condemned Schwarzenbach to a fine amounting to CHF 4 m because of tax evasion – and it’s exactly these CHF 4 m that the hotel owner will have to pay according to a definitive ruling of the Zurich supreme court.
The original accusation was about 123 cases in which Schwarzenbach had failed to declare works of art and in 27 cases he had declared a lower value. All in all, it was claimed, CHF 3.721 m in import taxes had wrongly not been levied or not been paid. In June 2020 the supreme court had reduced the prior court’s (i.e. district court of Bülach) fine of CHF 4 m to CHF 2.503 m. Schwarzenbach had been found guilty of having smuggled 122 undeclared art pieces into Switzerland.
All in all Swiss authorities involved had claimed CHF 300 m from Schwarzenbach who had been fighting a legal battle against Swiss authorities for over 10 years. Now all taxes have been paid.