Overview of tax rulings by the Swiss Federal Supreme Court published between January 12 and 18, 2026:
- Judgment of December 11, 2025 (9C_455/2025): Direct federal tax and state and municipal taxes 2009/2010-2011/2012 (Zurich): In the case of the taxable corporation, which was active in the precious metals trade, monetary benefits were assessed on an estimated basis. The taxpayer claimed that the offset income related to a fiduciary transaction on a commission basis; however, the lower courts and ultimately the Federal Supreme Court assumed that it was proprietary trading due to a lack of relevant documentation. However, with regard to the 2009/2010 tax period, the absolute statute of limitations came into effect on July 1, 2025 (15 years after the financial year and thus the tax period). The taxpayer's appeal regarding the 2009/2010 tax period was upheld, while the appeal was dismissed in all other respects.
- Judgment of December 11, 2025 (9C_472/2025): Direct federal tax and state and municipal taxes 2009-2011 (Zurich); In the present case, it was disputed whether the heirs of the deceased sole shareholder of the company (appellant) – see judgment of December 11, 2025 (9C_455/2025) – were entitled to have the judgment of the lower court overturned on the grounds of a possible violation of their right to be heard, which had upheld the offsetting of a monetary benefit for the 2010-2011 tax periods (for 2009, the lower court found that the statute of limitations for assessment had expired). This was denied by the Federal Supreme Court. In material terms, the appellants (community of heirs) were then unable to refute the natural presumption of a monetary benefit based on the confirmed offsetting at the company level. The allocation of monetary benefits to specific periods was also upheld, specifically the allocation of the monetary benefits offset by the company in the 2009/2010 and 2010/2011 financial years to the shareholder's 2010 and 2011 tax periods. Dismissal of the appeal by the community of heirs.
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Decisions are listed chronologically by publication date.
