Bern tax office tightens rules after alleged preferential treatment

Bern’s cantonal tax administration has tightened its procedures after allegedly giving preferential treatment to one of its employees in a tax evasion case, SRF reports. A legally binding judgment was not implemented, prompting intervention by the cantonal financial control office.

The employee, who also ran her own company, came under suspicion after transferring 90,000 Swiss francs abroad. The tax administration said supporting documents were missing and that one had been falsified. It opened proceedings against her and she was ultimately convicted.

However, the administration never implemented the judgment. The employee was not required to pay the additional taxes owed, and the fine due was not collected.

A whistleblower apparently alerted the cantonal financial control office, which investigated whether the case had been handled improperly. An inquiry led by constitutional law professor Rainer J. Schweizer found that senior staff from other departments had advocated for their colleague. The report said the administration may have breached rules requiring officials to recuse themselves and may have treated the employee preferentially.

The investigation did not establish criminal conduct by the staff involved, but concerns about the appearance of improper treatment remained. The financial control office reviewed tax files and sought to question numerous employees. Tax administrator Claudio Fischer and Finance Director Astrid Bärtschi resisted, arguing that the office lacked expertise in complex tax matters.

The dispute also prompted the finance committee of the cantonal parliament to commission several reports. “The fact that the case became so emotional was a mistake and should not have happened,” Bärtschi said.

Under rules introduced nearly a year ago, employees’ tax returns may no longer be assessed by colleagues from the same region where they live or work. Appeals must involve a department head, and a special committee may also handle them. Fischer said the measures were intended to protect the tax administration’s reputation.