Overview of the tax rulings of the Swiss Federal Supreme Court published between March 3 - 9, 2025:
- Judgment of February 11, 2025 (9C_615/2023): Tourist taxes of the municipality of Roches (Bern); the appellant complained to the Federal Supreme Court about the qualification of the property in dispute and the allegedly improper use of the income from the tourist taxes. Both complaints were aimed at findings of fact, the obvious incorrectness of which the appellant was unable to demonstrate. Dismissal of the complainant's appeal.
- Judgment of February 18, 2024 (9C_485/2024): Direct federal tax and cantonal and communal tax 2019 (Geneva); the dispute in this case concerned the full write-off of the taxpayer's investments in several Madegassian subsidiaries. The Federal Supreme Court followed the argumentation of the lower court that the valuation method chosen for the acquisition of the companies using EBITDA multiples can be used by the tax administration to examine the business justification for the write-down. This method takes into account the changed economic conditions of the subsidiaries. A complete write-down, as requested by the taxpayer due to changed conditions, is therefore not justified. Instead, the tax balance sheet must be corrected to the extent of the EBITDA multiple value. Dismissal of the taxpayer's appeal.
- Judgment of February 20, 2025 (9C_383/2023): Real estate gains tax (Geneva); tax deferral; It was disputed whether the cantonal provision according to which the value ten years ago plus 30 % applies as the replacement value within the meaning of Art. 12 para. 1 StHG (see Art. 82 para. 5 LCP) in the event of the sale of a property transferred by way of a gift (not a rental property). The cantonal tax administration and the lower courts were of the opinion that the disputed provision, as interpreted, only covered changes in ownership as a result of an inheritance and not also those following a gift. The Federal Supreme Court rejected this interpretation as contrary to harmonization and held that the replacement value is also applicable to the sale of properties transferred as gifts. The taxpayer's appeal was upheld.
Non-occurrence:
Decisions are listed chronologically by publication date.
