Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 12 - 18 June 2017.
- Judgment of 23 May 2017 (2C_1078/2015): Withholding tax; Art. 15 aZBstA (version of 1 July 2005) is not directly applicable and a domestic refund procedure is permissible; the refund is not regulated in the Ordinance on Tax Relief for Swiss Dividends from Major Holdings of Foreign Companies and must be filled in with internal law in the sense of filling a gap; the lower court has rightly rejected Art. 32 (1) VStG applied, according to which the claim for restitution expires if the application has not been filed within three years of the end of the calendar year in which the taxable benefit became due; forms 108 and 823C cannot be qualified as restitution applications; dismissal of the complaint.
- Judgment of 23 May 2017 (2C_1139/2016, 2C_1140/2016): Direct Federal Tax and State and Municipal Taxes 2012 (Zurich); applicability of the Expatriates Ordinance (ExpaV) in the version of 3 October 2000; the special rules of the ExpaV do not cover all "labour migrants", but only persons who enter Switzerland in order to perform a task that is limited in time from the outset; a limited stay in Switzerland (with a starting or end date) that existed or at least was planned in advance was not apparent to the complainant; dismissal of the complaint.
Decisions are listed chronologically by publication date.
