Overview of the Swiss Federal Supreme Court’s tax law decisions published between July 6 and July 12, 2026:
- Judgment of June 19, 2026 (9C_630/2025): Cantonal and Federal Taxes for 2014 (Ticino); Interest in legal protection; The appellant held a 50% stake in D. SA and sought to have this stake classified as private assets at a market value of CHF 5 million rather than as business assets at the tax-assessed value of CHF 50,000. The Federal Supreme Court did not adjudicate on the appeal because there was no interest worthy of protection. Although upholding the appeal would have classified the stake as personal assets, it would also have subject it to wealth tax at the higher market value, which would have resulted in a higher tax burden for the appellant. Furthermore, the legal issue could no longer arise in the same way in subsequent tax periods, as the stake had already been sold in 2015. The appeal was dismissed as inadmissible.
- Judgment of June 9, 2026 (9C_54/2026): Federal Direct Tax and State and Municipal Taxes for 2013 (St. Gallen); The dispute concerned a reassessment of CHF 360,934, consisting of the following items: a financial investment, a gift, and a contractual penalty. The heirs challenged all additional tax assessments confirmed by the Administrative Court, specifically those concerning a financial investment in an offshore location, the gift of a co-ownership share, and an unreported payment resulting from a contractual penalty. The subject matter of the proceedings was exclusively the manner in which the additional tax was assessed. The fundamental existence of the obligation to pay additional tax was no longer in dispute due to the lack of corresponding arguments in the appeal brief. Since the heirs were unable to demonstrate in what respect the additional tax assessment was legally erroneous, their appeal was dismissed.
Non-occurrence:
Decisions are listed chronologically by publication date.
