Overview of the tax rulings of the Swiss Federal Supreme Court published between June 10 - 16, 2024:

  • Judgment of May 16, 2024 (9C_416/2023) - scheduled for publication: Direct federal tax and state and municipal taxes 2017 (Zurich); The FSC had to clarify in particular the questions of whether the lower instance was right not to accept the appeal regarding direct federal tax and whether the letting of 28 furnished rooms and the corresponding properties were rightly classified as self-employment or business assets. The taxpayers argue that the letting of the furnished rooms does not constitute self-employment, meaning that the properties are not business assets either, which would result in a higher income tax assessment. A reduction in the tax factor was requested for the purposes of wealth tax. Both the lower court and the Federal Supreme Court denied the existence of an interest worthy of protection for direct federal tax purposes. This only exists if the appeal can be used to avoid subsequent tax and fine proceedings or if the tax assessment is binding for other areas of law. Neither is the case here. With regard to the question of self-employment (with regard to state and municipal taxes), the Federal Supreme Court referred to the previously different tax and social security assessments of the letting of furnished apartments/rooms. In this respect, the Federal Supreme Court advocated a standardization in favour of the social security law approach, especially since the activity component, which is not purely property-related, is much more significant in the letting of furnished apartments than that of unfurnished apartments. Dismissal of the taxpayer's appeal.
  • Judgment of May 22, 2024 (9C_531/2023): Inheritance tax (Ticino); in dispute is whether A. must pay inheritance tax as B.'s heir. The lower court was of the opinion that B. had his last place of residence in Ticino and justified this with the following arguments: The deceased had held a residence permit since 2014 and had been subject to ordinary taxation since he entered the country. He rented a 2.5-room apartment, paid his health insurance premiums in Ticino and the information in his 2014-2019 tax returns also showed that he must have been resident in the canton of Ticino. According to Art. 147 lit. a StG TI, the canton of Ticino is therefore entitled to levy an inheritance tax. Dismissal of the appeal by taxpayer A.
  • Judgment of May 22, 2024 (9C_2014/2024): Direct federal tax and state and municipal taxes 2020 (Thurgau); the lower court's decision on costs did not violate the right to be heard or good faith; it is also not arbitrary. Dismissal of the taxpayer's appeal.

Non-admission / revision requests:

  • Judgment of May 15, 2024 (9F_7/2024): Appeal request regarding the ruling of the Federal Supreme Court of January 18, 2024 (9F_1/2024); state and municipal taxes and direct federal tax 2016 (Thurgau); the taxpayers wrongly claim that the Federal Supreme Court did not take into account relevant documents. Dismissal of the appeal.
  • 9C_211/2024
  • 9C_289/2024

Decisions are listed chronologically by publication date.