Overview of tax law decisions by the Swiss Federal Supreme Court published between June 8 and 14, 2026:
- Judgment of May 20, 2026 (9F_11/2026): Direct federal tax and cantonal and municipal taxes (St. Gallen) for 2016 and 2017; petition for review; A. AG argued that the Federal Supreme Court had failed to consider certain documents and evidence in the earlier proceedings. The Federal Supreme Court held that no specific material fact that had been overlooked was presented and that the petitioner was merely repeating arguments it had already raised. Dismissal of the petition for review.
- Judgment of May 20, 2026 (9C_185/2026): State and Municipal Taxes 2013 (Aargau); Provisions for Major Renovations; The appellant holds a 25% stake in a general partnership that owns a large development complex with a shopping center and had set aside provisions of CHF 3.5 million in its accounting for a planned renovation. The building application was not submitted until 2019, and the building permit was granted in 2021. The provision was offset during the assessment proceedings. Like the lower courts, the Federal Supreme Court also upheld the set-off: The tax-law recognition of provisions for major repairs requires that maintenance was objectively neglected in the past, that this was not already accounted for through sufficient depreciation, and that, consequently, expenses will arise in the future that cannot be capitalized or can only be partially capitalized. This was not the case here—the property was well-maintained and sufficiently depreciated. The future renovation work is therefore necessarily value-enhancing and must be capitalized. Additionally, the Federal Supreme Court noted that there were no imminent major repairs in 2013—carrying them out was highly risky given the lengthy approval process and the anchor tenant’s unclear intentions. Dismissal of the taxpayer’s appeal.
Non-occurrence:
Decisions are listed chronologically by publication date.
