Overview of the tax rulings of the Swiss Federal Supreme Court published between June 30 and July 6, 2025:
- Judgment of May 21, 2025 (9C_258/2024): State and municipal taxes 2018 (Lucerne); request for revision pursuant to Art. 127 para. 3 BV; As in the judgment of May 1, 2025 9C_489/2024 (intended for publication, see our article of June 1, 2025), the prohibition of double taxation pursuant to Art. 127 para. 3 BV is not a ground for revision. Rather, the appeal procedure must be followed in the canton where the last assessment was made (in this case, the canton of Zug). The tax representative should have been aware of the start of the deadline for weekend delivery of A-Post-Plus; the missed deadline would have been grounds for a timely application to restore the deadline, not an application for an appeal one year later. Dismissal of the taxpayer's appeal.
- Judgment of June 03, 2025 (9C_534/2024): Cantonal and communal taxes 2016 (Geneva); tax evasion; supplementary tax; fine for tax evasion; The dispute concerns the limitation period for the right of assessment for the 2016 tax period and the fulfillment of the requirements for the initiation of supplementary tax proceedings. After a thorough review of the facts, the Federal Supreme Court concludes that in the present case the relative five-year limitation period for the right to claim for the 2016 tax year was interrupted or never occurred. Similarly, the right to initiate supplementary tax proceedings and the criminal prosecution for tax evasion were not time-barred. The appeal is dismissed.
- Judgment of June 04, 2025 (9C_218/2025): State and municipal taxes 2021 (Schwyz); The taxpayers' request for an appeal for all assessment decisions back to 2008 proves to be manifestly unfounded. The same applies to the court costs of the lower instance and the taxation of the maintenance payments received by the taxpayers. Dismissal of the taxpayers' appeal.
- Judgment of June 10, 2025 (9C_110/2025): Direct federal tax and cantonal and communal taxes 2014 - 2015 (Ticino); At issue is the taxation of the proceeds from the sale of the condominium share on the basis of commercial activity. The lower court found that the property was held for a very short period of time, that there was professional knowledge, that the transaction was systematic and planned, that the sellers were involved in a partnership and that third-party funds were used. For this reason, it concluded that the transaction was commercial. Dismissal of the taxpayer's appeal.
Decisions are listed chronologically by publication date.
