Overview of tax law decisions by the Swiss Federal Supreme Court published between April 20 and 26, 2026:
- Judgment of April 2, 2026 (9C_303/2025): Federal Direct Tax and State and Municipal Taxes for 2020 (Geneva); The issue in dispute, which required examination, was whether only four-fifths of the taxpayer’s pension income should be taxed pursuant to the transitional provision in Art. 204 of the Federal Direct Tax Act (DBG). The prerequisite for this is that the occupational pension benefit became due before January 1, 2022. Contrary to the lower court, the Federal Supreme Court held that, in the present case, the benefit did not become due until October 1, 2003, when the taxpayer received the benefits, and not as early as the end of August 2001, when the taxpayer had reached the retirement age of 60 provided for in the WTO regulations. The tax administration’s appeal was upheld.
- Judgment of April 2, 2026 (9C_629/2025): Direct Federal Tax and Cantonal and Municipal Taxes 2014–2022 (Vaud); Advance on costs; reinstatement of a deadline; the trustee’s absence abroad does not justify reinstatement of the deadline for the missed advance on costs; the representative’s omissions are borne by the represented party. Dismissal of the appeal in simplified proceedings.
Non-occurrence:
Decisions are listed chronologically by publication date.
