The fiscal administration does not hold back when it comes to suspected domiciled companies. The mere registration of a letter-box company with the Federal Finance Office leads to the taxable person being regarded as a trustor by the financial administration. I will actually ensure that it is checked in the individual case whether or not this assumption is correct. This can, and must be determined from the available company documentation, as well as on the basis of the available contracts and power of attorney documents.
Representation before the tax investigation department in the event of a suspected so-called domiciled company by the financial authorities is frequently substantial, but highly effective for my clients. The tax office will try in such cases, which currently regularly occur in Switzerland and Liechtenstein, to attribute the results of the supposed letter-box company directly to the party involved from both a fiscal point of view as well as in terms of proceedings for tax fraud. Especially due to the cross-border element, the matter cannot be sufficiently investigated by the financial authorities. Proper communication from all sides is therefore sought and is desirable.