Period of limitation
In case of tax evasion we have to distinguish between a criminal period of limitation and a limitation period. When you receive a tax settlement notice, i.e. the tax authority has processed your tax return; the limitation period is four years. If you engage in tax evasion, the limitation period is extended to ten years. The criminal tax evasion, as well as minor cases of tax evasion, will become time barred five years after. However if we are dealing with a particularly severe act of tax evasion, the limitation period is ten years.