Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 20 to 26 February 2017.

  • Judgement of 20 January 2017 (2C_39/2017): Direct federal tax and state and municipal taxes 2009 and 2010 (Bern); withholding tax; qualification of franchise fees as income from employment; decision not to enter into force for procedural reasons.
  • Judgment of 31 January 2017 (2C_124/2016; 2C_125/2016): Direct federal tax and state and municipal taxes 2008 to 2011 (Valais); hidden profit distribution; assumption of non-business related costs for a luxury yacht in Genoa (for the purpose of customer acquisition) by a company in the construction and real estate industry based in the canton of Valais.
  • Judgment of 25 January 2017 (2C_277/2016; 2C_278/2016): Direct federal tax and state tax 2008 (Schwyz); Write-offs on loans; allocation to the business or private assets of the owner of a sole proprietorship; indications of the existence of a business or private asset management (granting of loans on a large scale); assessment based on the overall picture of all circumstances.
  • Judgment of 30 January 2017 (2C_4/2017): State and municipal taxes 2015 (St. Gallen); assessment according to dutiful discretion; insufficiently substantiated appeal; simplified procedure for non-application.
  • Judgment of 10 February 2017 (2C_569/2016): Cantonal and municipal tax; real estate gains tax (Valais); tax deferral; requirements for the legal requirement of "permanently and exclusively owner-occupied residential property".

Decisions are listed chronologically by publication date.

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