Overview of tax rulings by the Swiss Federal Supreme Court published between March 1 and March 8, 2026:
- Judgment of January 28, 2026 (9C_22/2025): Customs duties; Inward processing under the suspension procedure; The taxpayer imported peanut oil into Switzerland under the inward processing procedure using the suspension procedure. The processing losses incurred in the course of the processing carried out by the taxpayer should have been declared in full and in a timely manner in the relevant statements. As already stated by the lower court in its judgment A-5527/2023 (see also our article of December 8, 2024), the Federal Supreme Court has now also confirmed the additional customs duty claim raised by the Federal Customs Administration. None of the arguments put forward by the taxpayer were convincing. Dismissal of the taxpayer's appeal.
- Judgment of February 5, 2026 (9C_140/2025): State and municipal taxes 2020 (Thurgau); After the TG tax administration had assessed the taxable corporation in accordance with its discretionary powers, the latter lodged an objection, which the tax administration did not accept due to a lack of timely justification. The appellant is unable to substantiate the alleged constitutional violations, nor can it convincingly explain why the tax administration should have considered the objection. Dismissal of the taxpayer's appeal in simplified proceedings.
- Judgment of February 5, 2026 (9C_141/2025): Direct federal tax and state and municipal taxes 2020 (Thurgau); discretionary assessment; the appellant company was granted two extensions for filing its tax return. However, as the company still did not submit a tax return, it was assessed at the discretion of the tax authorities, as was already the case for the 2018 and 2019 tax periods. The tax administration did not consider the objection that was lodged. The Federal Supreme Court also dismissed the appeal, as it was manifestly unfounded and the tax administration could not be accused of any procedural errors. Dismissal of the taxpayer's appeal.
Non-occurrence:
Administrative Assistance:
Decisions are listed chronologically by publication date.
