Overview of the tax rulings of the Swiss Federal Supreme Court published between June 02 - 08, 2025:
- Judgment of May 06, 2025 (9C_630/2024): Direct federal tax and cantonal and communal taxes 2012 - 2014 (Valais); Hidden profit distributions; The dispute is whether the consulting fees paid by the company C. and the receivables G. SA and F. Sàrl as well as the participation in E. SA, which A. AG has booked, constitute hidden profit distributions. A. AG was unable to prove in any of the cases that the determination that there were hidden profit distributions violated the law. Only in the last case concerning the increase in the current account in connection with the investment in E. SA was it able to show that the amount determined by the lower court was too high. The appeal of A. AG is partially upheld and otherwise dismissed.
- Judgment of May 13, 2025 (9C_525/2024): State and municipal taxes of the Canton of Thurgau; revaluation; the tax authority is not bound by a previous property valuation in the case of a general revision, the newly determined market value and market rental value are therefore lawful. Dismissal of the taxpayer's appeal.
- Judgment of May 1, 2025 (9C_579/2024): Inheritance tax (Ticino); revision; In a request for revision dated July 12, 2013, the appellant's representatives applied for the inheritance tax assessment of October 7, 1994 to be amended. The cantonal tax administration and the cantonal court considered the request for revision to have been received late. In this regard, the appellant referred to a final protocol dated September 29, 1994, in which the tax administration declared an appeal admissible with regard to the conclusion of several court proceedings concerning the estate. As the application for revision did not refer to a revision protocol mentioned in the final protocol and the absolute limitation period had already expired, the Federal Supreme Court agreed with the lower court. Dismissal of the taxpayer's appeal and imposition of court costs of CHF 100,000.
- Judgment of May 07, 2025 (9C_30/2025): VAT 2014-2018; brokerage in the financial sector; The dispute was whether the FTA was right to classify the services provided by the taxable person as exempt services pursuant to Art. 21 para. 2 no. 19 let. a to e of the VAT Act (brokerage in the financial sector) and to deny the right to deduct input VAT accordingly. This was initially affirmed by the Federal Administrative Court and has now been confirmed by the Federal Supreme Court - within the scope of its cognizance. However, the Federal Supreme Court upheld the appeal relating to the 2014 tax period, as the limitation period for assessment in this respect had already expired on January 1, 2025 based on Art. 42 of the VAT Act. Partial upholding of the taxpayer's appeal.
- Judgment of May 14, 2025 (9C_182/2024): Cantonal and communal taxes 2009-2017 (Vaud), revision; A taxpayer wanted to subsequently declare loans as worthless after originally declaring them at nominal value. The Federal Supreme Court did not see this as a new reason for revision within the meaning of Art. 51 StHG - the objections should have been raised in the ordinary proceedings. The limited capacity of judgment of the deceased husband also does not constitute a ground for revision, as mutual representation between spouses applies. Dismissal of the taxpayer's appeal.
- Judgment of May 14, 2025 (9C_554/2024): Estate administration fee (Geneva); The cantonal tax administration charged a fee of around CHF 3,500 for the estate inventory drawn up at the request of B. A.'s descendants, half of which had to be paid by B. A.'s wife or the complainant. The complainant objected in particular to the calculation of the relevant estate assets. Specifically, shares in a real estate company and a loan had been valued incorrectly or too high. Before the Federal Supreme Court, however, the appellant was unable to show that the relevant factors had been determined in violation of federal law. Dismissal of the taxpayer's appeal.
- Judgment of May 22, 2025 (9C_418/2024): Direct federal tax and state and municipal taxes 2019 and 2020 (Bern); fine for failure to submit a tax return; The primary dispute was whether the taxpayer met the requirements for the restoration of missed deadlines in the objection procedure. The Federal Supreme Court came to the conclusion that this was clearly not the case. The taxpayer's incapacity to act until the end of August 2021 was medically proven. However, he did not respond within 30 days of the reason for the impediment ceasing to apply (see in particular Art. 133 para. 3 DBG). Dismissal of the taxpayer's appeal.
Non-occurrence:
Decisions are listed chronologically by publication date.
