Decisions of the Swiss Federal Court (CW 23 - 2019 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 3 to 9 June 2019.

Judgment of 13 May 2019 (2C_653/2017), official publication provided: Administrative assistance (DTA Switzerland - France); information of persons entitled to appeal in accordance with Art. 14 StAhiG; relationship between publication in the Commercial Gazette (para. 5) and direct information (para. 4); referral to the lower court for clarification of where the companies have their registered office.

Judgement of 7 May 2019 (2C_877/2018): Direct federal tax and cantonal and municipal tax 2013 (Valais), professional expenses for gainful employment (legal situation before FATF); 1st class subscription; The purchase of a 1st class subscription (instead of 2nd class) may be justified under certain circumstances and deductible for professional purposes. In the present case, the taxpayer uses his 1st class season ticket primarily twice a week to travel to and from his weekly place of residence, using the travel time to achieve his workload. The 1st class may make this possible for him (for example because of space problems in the 2nd class), which is why the full subscription costs are deductible.

Judgment of 14. April 2019 (2C_682/2018, 2C_684/2018, 2C_685/2018): Real property gains tax 2011 (Bern); according to the report of the Official Valuation Department, the renovation and refurbishment work claimed by the complainants was never carried out and, in particular, proof of payment is still missing, which is why the invoices are fictitious; claiming these costs in part as value-enhancing expenses in the real property gains tax fulfils the facts of attempted tax evasion; dismissal of the complainants' complaints.