Overview of tax law decisions by the Swiss Federal Supreme Court published between June 1 and June 7, 2026:
- Judgment of May 15, 2026 (9C_224/2026): Church tax of the Catholic Regional Church for 2016–2025 (Thurgau); the dispute concerned the taxpayer’s obligation to pay church tax. He claimed that he had been mistakenly registered as a member of the Catholic Church upon moving to the area and demanded a refund of the church taxes paid since 2016. The conciliation board of the Catholic Regional Church denied jurisdiction. The Federal Supreme Court held that the lack of an obligation to pay church tax should have been raised during the assessment proceedings. Furthermore, there were no grounds for review, as the lack of church membership did not constitute a new fact. Dismissal of the taxpayer’s appeal.
Non-occurrence:
Decisions are listed chronologically by publication date.
