Federal Court Bern dentist conceals 6 million francs from the state
The Federal Supreme Court has dismissed the appeal of a dentist from Bern who was sentenced to a conditional prison sentence of 24 months for seizure fraud. The man carried out numerous financial transactions in order to hide his assets from the debt enforcement office and the tax authorities.
11.11.2024, 13:30
SDA
For example, the convicted man transferred 3 million francs to the accounts of his 19 and 20-year-old daughters. He also opened accounts at several banks - including abroad. The dentist's reason for concealing his financial circumstances was that he did not feel obliged to pay certain public-law claims.
According to the Federal Supreme Court ruling published on Wednesday, the man concealed around CHF 6 million. Despite all efforts to track down the hidden sums, the debt enforcement office had to issue certificates of loss for some of the seizures.
Fraudulent silence
The Federal Supreme Court shares the view of the High Court of the Canton of Bern. By deliberately refusing to collect the payment orders in the four attachment proceedings, the convicted person had breached good faith. He could not claim that the orders had not been duly served.
The purpose of the financial transactions was to conceal the existence of the money. The complainant's intention had been proven. His silence was to be qualified as concealment of a fraudulent nature. With his actions, the man had created the false appearance of diminished assets. The conviction was therefore justified. (Judgment 6B_1133/2023 of 11.7.2024)
