Overview of the tax rulings of the Swiss Federal Supreme Court published between March 10 - 16, 2025:

  • ‍Judgmentof February 19, 2025 (9C_511/2024): Direct federal tax and state and municipal taxes 2018 (Zurich); discretionary assessment; in formal terms, the Federal Supreme Court confirmed that the tax administration had rightly not accepted the obviously insufficiently substantiated objection and had not issued a substantive decision. This only raised the question of the invalidity of the discretionary assessment, which the appellant spouses saw in the imputation of income of CHF 400,000, although the increase in assets, which in the opinion of the tax administration remained undeclared, only amounted to around CHF 200,000. The Federal Supreme Court did not recognize any deliberate and arbitrary - for fiscal or penal motives - income offsetting to the detriment of the taxpayers and thus denied the invalidity of the assessment decision. Dismissal of the taxpayer's appeal.
  • Judgment of February 10, 2025 (9C_434/2024): Direct federal tax and state and municipal taxes 2019 (Zurich): A. was assessed in the canton of Zurich for the years 2016-2018 and claimed for 2019 that his tax domicile was now in the canton of Graubünden due to a change of residence. However, the Federal Supreme Court ruled that the tax domicile was still in the canton of Zurich based on the following evidence: (i) Ongoing tenancy and regular residence in the house of his former partner in the canton of Zurich; (ii) A. did not provide any convincing evidence that he had permanently moved his habitual residence to the canton of Graubünden. The calendar entries submitted by A. regarding his stay in the canton of Graubünden were dismissed as having little probative value, especially as ATM receipts and credit card statements were missing. Confirmations from acquaintances were not sufficient either. The electricity costs for the property in Graubünden would only have been meaningful if they had been compared with those of the property in Zurich - there was no corresponding proof. Dismissal of the taxpayer's appeal.

Non-occurrence:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Income Tax