Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 6 to 12 February 2017.

  • Judgement of 9 January 2017 (2C_179/2016, 2C_180/2016): Direct federal tax and cantonal income and wealth tax (Schwyz); Revision of the assessments 1997-2001 and 2002-2010; Requirements for discretionary assessment; requirements for tax recognition of a fiduciary relationship; requirements for self-employment.
  • Judgment of 25 January 2017 (2C_810/2015, 2C_811/2015): Direct federal and cantonal taxes 2008 (Ticino); Tax treatment of spouses in a cross-border relationship (assessment of a taxable spouse resident in Switzerland whose husband lives abroad); judgment concerning the violation of Articles 8, 14 and 35 of the Swiss Federal Constitution (BV) and Articles 8, 9, 12 and 14 of the Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR).

Decisions are listed chronologically by publication date.