Overview of the tax law decisions of the Swiss Federal Supreme Court published between 17 - 23 January 2022.

  • Ruling of 23 December 2021 (2C_738/2021): State and municipal taxes 2018 (Thurgau); On the occasion of the death of a sister, a vested benefit was paid to the taxpayer. The tax administration correctly qualified this as income and taxed it at a full annual tax rate in the tax period in which the taxpayer acquired the legal entitlement to it. Contrary to the taxpayer's view, there was also neither a violation of the right to be heard nor of equality of rights. Dismissal of the taxpayer's appeal.

Non-occurrence:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
International Tax
Treaties
Income Tax