Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 12 - 18 April 2021.
- Judgment of 26 February 2021 (2C_417/2020): State and municipal taxes Lucerne 2011: party compensation and arbitrariness in the application of the law; the law of the Canton of Lucerne does not provide for party compensation; the consistent application of practice by the authorities is not arbitrary. Dismissal of the complainant's appeal.
- Ruling of 18 March 2021 (2C_785/2020): Real estate gains tax 2016 (Thurgau): The dispute was whether the sale of a property from the father to the daughter, which was partly against payment, led to real estate gains tax consequences. The present case concerned an advance inheritance, whereby a tax deferral can be granted not only in the case of a pure - completely gratuitous - gift, but also in the case of a mixed gift; whether the 25 percent rule is also appropriate in the area of advance inheritance was left open, since the threshold of 25 percent - contrary to the lower court - was met. Due to the fact that the daughter, as legal heir, only had to contribute CHF 400,000 to a market value of CHF 600,000 and must have CHF 200,000 credited to her future inheritance, the 25 percent rule was fulfilled; the appeal was upheld.
Non-entry decisions:
- Judgment of 6 April 2021 (2C_281/2021): State and municipal taxes 2013-2017 (Valais); non-inclusion.
Decisions are listed chronologically by publication date.
