Overview of the Swiss Federal Supreme Court’s tax law decisions published between June 22 and 28, 2026:
- Judgment of June 8, 2026 (9C_694/2025): Real Estate Gains Tax 2023 (Bern); Service of Process; Good Faith; In her appeal to the Administrative Court, the taxpayer had expressly designated her trust office as her address for service, but the Administrative Court sent the correction order to the taxpayer’s registered office. The Federal Supreme Court acknowledged the defective service but nevertheless dismissed the appeal, since the company (the taxpayer) had physically received the decision at its registered office and it would therefore have been incumbent upon it to forward the contents internally within a reasonable time. Relying on the service error after receiving the order violated the principle of good faith—especially since the taxpayer was able to challenge the depreciation order before the Federal Supreme Court within the prescribed time limit, thereby demonstrating that the internal forwarding process generally functioned properly. Dismissal of the taxpayer’s appeal.
- Judgment of June 8, 2026 (9C_255/2026): Cantonal and Municipal Taxes and Direct Federal Tax for 2018 (Geneva); Legal Aid; The application for legal aid in a tax appeal proceeding was denied due to a lack of prospects of success, as the claimed deductions were clearly not allowable and the arguments regarding the taxation of alimony payments were not persuasive. Dismissal of the taxpayer’s appeal in a simplified proceeding.
Non-occurrence:
Decisions are listed chronologically by publication date.
