Overview of the tax rulings of the Swiss Federal Supreme Court published between April 28 and May 4, 2025:
- Judgment of April 3, 2025 (9C_474/2024): Property gains tax (Zurich) 2019; court costs: In the present case, the Tax Appeal Court rightly imposed 1/4 of the costs of the appeal proceedings on the appellant due to its failure with its formal procedural applications, which unnecessarily caused costs. The present tax deferral is not to be equated with the tax exemption requested in the dispositive (property gains tax of CHF 0). Dismissal of the taxpayers' appeal.
- Judgment of April 4, 2025 (9C_131/2025): State and municipal taxes 2022 (Aargau); The complainant takes the position that the "main tax domicile" (in the context of harmonization law, this refers to the canton in which the personal affiliation exists; Art. 3 StHG) must forward the tax return to the "secondary tax domicile" (i.e. the canton in which the economic affiliation exists; Art. 4 StHG) by law. The question therefore arises as to whether the obligation to provide the secondary tax domicile with a copy of the tax return submitted at the main tax domicile is "legally tenable or reasonable". The Federal Supreme Court states that the taxpayer may be content with the (timely) submission of a copy of the tax return as submitted in the canton of residence or domicile. The other obligations to cooperate exist vis-à-vis the canton of economic affiliation to the usual extent, in accordance with the respective cantonal procedural law. In addition, the taxpayer had not fulfilled his statutory obligations to cooperate in good time after he had not submitted his tax return in his secondary tax domicile by the deadline. With regard to the objection of "reminders subject to a fee" without providing a sufficient legal basis for reminder fees from the complainant's point of view, the Federal Supreme Court states that a formal legal basis is not required; registry fees may be introduced without further ado at decree level (by the legislature) or ordinance level (by the executive). Such reminders are regularly for rather small amounts. Dismissal of the taxpayer's appeal.
Non-occurrence / write-off:
Decisions are listed chronologically by publication date.
