Overview of the tax rulings of the Swiss Federal Supreme Court published between June 24 - 30, 2024:

  • Judgment of June 6, 2024 (9C_655/2023): Direct federal tax and state and municipal taxes 2010-2011 (St. Gallen); the question in dispute here is whether the assets confiscated by the FTA on suspicion of a tax infringement or aiding and abetting a tax infringement are still to be attributed to the taxable income and assets of the complaining taxpayers. The Federal Supreme Court affirms this in particular because the proceeds of the assets are offset against the tax liabilities of the taxpayers and they thus continue to participate in the fruits. Even in the event of liquidation, the taxpayers would have benefited from these earnings because the tax debts secured by them would have been reduced. On a secondary point, however, the Federal Supreme Court follows the appellants by confirming that the legally established additional taxes from 2001 to 2003 (but not the fines) are to be deducted from the taxable assets in 2010 and 2011. Dismissal of the taxpayers' appeal in large parts, approval in one secondary point.
  • Judgment of June 5, 2014 (2C_992/2022): Administrative assistance upon request (DTA CH-US); it was disputed whether the FAC could rightly instruct the FTA as a precautionary measure to request the IRS not to use the information transmitted by the FTA for the time being with regard to a pending appeal by a third party. Since the transfer of information in the present case took place after the conclusion of appeal proceedings before the Federal Supreme Court (see judgments BGer 2C_100/2022 of February 15, 2022 and 2C_101/2022 of November 2, 2022, see also our article of November 20, 2022), the Federal Supreme Court considered the dismissal of the lower instance to be arbitrary. Appeal of the FTA upheld.
  • Judgment of June 10, 2024 (9C_250/2024): MWST(2015-2016); the FTA qualified the taxpayer as the tax successor of the transferring and related party B. GmbH in connection with the JV contracts at issue (see our article of March 31, 2024 on the ruling of the FAC of March 14, 2024 (A-373/2023)). The objections regarding the determination of the assessment basis on the amount of the work prices, as originally agreed in the JV contracts, were not convincing. Dismissal of the taxpayer's appeal in the simplified procedure.


Decisions are listed chronologically by publication date.