Overview of tax rulings by the Swiss Federal Supreme Court published between April 13 and 19, 2026:
- Judgment of March 24, 2026 (9C_252/2024): Export assessment or exemption from the VOC tax; In cross-border rail transport, the electronic export customs declaration is not deemed accepted until the reduced export document is scanned at the customs office; an automated system confirmation is not sufficient (see our article of March 31, 2024, on the Federal Administrative Court judgment A-1145/2023). Since the contracted railway transport company failed to submit the document and this fault is attributable to the exporter, the 60-day forfeiture period expired without being utilized, and an exemption from the VOC tax is ruled out. Dismissal of the exporter’s appeal.
- Judgment of March 19, 2026 (2C_234/2025): Administrative assistance (CH-US DTA); Request for a list; The IRS requested the FTA to provide an unredacted version of an II.D.2 report from a Swiss bank that contained accounts with U.S. ties without proof of U.S. tax compliance. The Federal Administrative Court (FAC) refused to provide administrative assistance because, in the absence of a named U.S. person, the anticipated relevance under Art. 4(3) of the Administrative Assistance Act could not be assessed. The Federal Supreme Court (FSC), however, held that a valid list request had been made and that bank account numbers suffice as individually identifying characteristics within the meaning of Art. 10(a)(i) of the Protocol. Administrative assistance may therefore not be refused, even if no formally affected person was known by name at the time of the final decision; what is decisive is the plausible U.S. connection of the account and the probable relevance of the information regarding the account holder and beneficial owners. The appeal by the FTA is upheld.
Non-occurrence:
- Decisions are listed chronologically by publication date.
