Overview of tax law decisions of the Swiss Federal Supreme Court published between June 26 - July 2, 2023:

  • Judgment of 5 June 2023 (9C_25/2023): State and municipal taxes Zurich 2018; intercantonal double taxation (Zurich, Graubünden); In the present case, the Federal Supreme Court had to examine whether the circumstantial evidence speaks in favor of a transfer of the complainant's residence for tax purposes from Zurich to Graubünden as of the end of 2018. The fact that the latter deposited his writings in the Grisons municipality is not of decisive importance. Rather, the circumstantial evidence that the complainant did not give up the apartment and postal address in Zurich and did not move any furniture from Zurich to Graubünden, that he purchased a subscription to a fitness center in Zurich in September 2018, and that his life partner, daughter, and grandchildren live in the Zurich area, speak against a transfer of residence to Graubünden. These indications are to be weighted more heavily than the fact that the complainant owns two apartments in the Grisons municipality and is active there as a member of the curling club and in the planning commission for the revision of the Secondary Residence Act. Dismissal of the appeal against the Canton of Zurich, insofar as it can be upheld; upholding of the appeal against the Canton of Graubünden (in each case for the cantonal taxes; with regard to the direct federal tax, the appeal is dismissed for lack of subject matter).
  • Judgment of 20 June 2023 (9C_39/2023): State and municipal taxes and direct federal tax 2008, 2011-2016 (Geneva); Post-tax; Tax evasion; In the post-tax proceedings, the tax administration assessed the entire credit balance of the bank account as taxable income for the year 2008. The lower court correctly found that the complainant was not able to show that the credit balance originated from an inheritance or that his father, who died in 2009, was the beneficial owner. However, in tax evasion proceedings (in contrast to after-tax proceedings), there is a right to be heard orally pursuant to Art. 6 ECHR. The lower court wrongly rejected the complainant's request for an oral hearing in the tax evasion proceedings. Partial approval of the taxpayer's appeal.
  • Judgment of 31 May 2023 (9C_236/2023); Direct Federal Tax 2010-2016 (Aargau); Cantonal court vacations are irrelevant for the running of the time limit for direct federal tax. The complainant's alleged violation of good faith and the nullity of the assessment ruling are manifestly unfounded. Dismissal of the taxpayer's appeal.
  • Judgment of June 06, 2023 (9C_606/2022): Staats- und Gemeindesteuern und Direkte Bundessteuer 2014 (Zurich); In dispute is whether the complainant qualifies as a self-employed art dealer in connection with the sale of a large part of his art collection in 2014. The lower court affirmed that the complainant was self-employed, attaching great weight to the holding period and the frequency of acquisitions and disposals. Moreover, the complainant had invested a disproportionate share of his assets in art. In view of the special expertise, the targeted build-up of the collection, the partial sale of the collection with reinvestment of the profits in new works of art, according to the BGer, together with the lower court, a systematic and planned manner of proceeding is to be assumed. The complainant is to be qualified as an art dealer. Dismissal of the appeal of the taxpayer A.
  • Judgment of June 8, 2023 (9C_718/2022): Water and wastewater fee of the municipality of U./VS; dismissal of the complaint of the taxpayers.

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Decisions are listed chronologically by publication date.