Overview of the tax rulings of the Swiss Federal Supreme Court published between May 5 - 11, 2025:
- Judgment of April 8, 2025 (9C_547/2023): State and municipal taxes 2015-2019 (Zurich); tax domicile; The dispute concerned the location of the main tax domicile of A AG. This was founded in Zurich in 2005 and moved its registered office to Zug in 2014. A AG also maintained a branch office in Germany. In a tax domicile decision, the Zurich cantonal tax office determined that the main tax domicile was at the place of residence of the managing director of A AG and therefore in the canton of Zurich. Both the Tax Appeal Court and the Administrative Court of the Canton of Zurich confirmed this assessment. With reference to its ruling BGer 9C_73/2024 of February 26, 2025 (see our article of March 30, 2025), the Federal Supreme Court held that the place of residence of the managing director could not be used as a subsidiary tax domicile if it was not clear where the company decisions were made. If it cannot be established with the necessary degree of proof, taking into account all the circumstances, that the company decisions are made primarily at another location, unlimited tax liability outside the canton of domicile is ruled out. Approval of the taxpayer's appeal.
- Judgment of April 14, 2025 (9C_149/2024): VAT 2020; At issue in this case is the question of whether the funding contributions received by the taxpayer from the Zurich Film Foundation qualify as donations or subsidies for VAT purposes. The Federal Supreme Court came to the conclusion that the funding contributions were subsidies that resulted in a reduction in input tax. Dismissal of the taxpayer's appeal.
Decisions are listed chronologically by publication date.
