Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 26 June - 2 July 2017.

  • Judgment of 2 June 2017 (2C_415/2017): Inheritance tax (Lucerne); intercantonal tax exemption; it is in conformity with federal law to allocate immovable property located in one canton to all heirs on a pro rata basis; for the purposes of intercantonal tax exemption, it is irrelevant whether the heir in question actually takes over the property in the course of the division of the estate; the assumption put forward by the appellant, according to which only the heirs taking over the property would be liable to tax in the canton in which the property is located, is not supported by federal law; the intercantonal tax assessment of the previous instance was correctly made; the appeal is unfounded and is dismissed.
  • Judgment of 6 June 2017 (2C_500/2017): Withholding tax 2014 (refund); "The entitlement of an individual to a refund of the withholding tax on investment income and lottery winnings is forfeited if the taxpayer does not spontaneously declare the income subject to withholding tax in the next tax return after the payment is due or at least spontaneously supplements the submitted tax return in good time so that the income can be taken into account by the assessment authority even before the final assessment [...]. (E. 3.1.).
  • Judgment of 14 June 2017 (2C_430/2017): Direct Federal Tax and State and Municipal Taxes 2008 (Solothurn); request for a leave of absence; the complainants have not complied with their qualified duty to complain and to state reasons in this case; dismissal of the complaint.

Decisions are listed chronologically by publication date.

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