The distinction between tax evasion and tax fraud has direct consequences in terms of judicial cooperation, since Switzerland only grants judicial cooperation for criminal matters when the foreign proceedings apply to an offense that is also deemed criminal in Switzerland (principle of double jeopardy). Such is the case with tax fraud. The bank secrecy is lifted and the investigation can be carried through to completion. However, Swiss law does not authorize extradition for tax purposes.

On the the other hand, tax evasion constitutes an administrative offense with no criminal repercussions. Switzerland's refusal to grant judicial cooperation for tax evasion is the result of particularities of the Swiss legal system. In accordance with the principle of non-discrimination, foreign nationals are treated in the same way as Swiss nationals and benefit from the distinction established by Swiss law.

Otras páginas de interés:

El secreto bancario suizo y la evasión de impuestos Origins of the Swiss specificity with regard to tax evasion