Overview of the tax rulings of the Swiss Federal Supreme Court published between July 22 - 28, 2024:
- Judgment of June 28, 2024 (9C_213/2024): Direct federal tax and state and municipal taxes 2021 and 2022 (Grisons); at issue is whether an assessment of A. AG in which only the minimum tax is owed is contestable. If the result is a zero assessment, there is usually no interest in a declaratory judgment or other legal protection. Even if the taxable capital is higher than declared, but still only the minimum tax is owed, the taxpayer's legitimacy is denied. Dismissal of the appeal by A. AG.
- Judgment of June 27, 2024 (9C_527/2023): Direct federal tax and state and communal taxes 2014-2016 (Neuchâtel); capital benefit from pension plan and deduction of purchases into the occupational pension plan; the initial dispute was whether the transfer of pension assets from two occupational pension plans to vested benefits accounts constituted a taxable capital benefit. The cantonal authorities were of the opinion that the taxpayer had established a right under pension law and regulations to receive a lump-sum benefit by taking partial retirement. The Federal Supreme Court held that the transfer of the termination benefit to (a maximum of two) vested benefits institutions was permissible and that the transferred benefits were not due, but only an expectant claim existed. The entitlement under pension law to the termination benefit in itself therefore does not constitute a taxable capital benefit. As the purchases made prior to partial retirement remained in the vested benefits accounts and thus in the pension scheme cycle, the FSC - unlike the lower courts - also denied a violation of the three-year period pursuant to Art. 79b para. 2 BVG. The FSC also denied the existence of tax avoidance, as the taxpayer had not made any withdrawals from the vested benefits accounts. The mere possibility of determining the time of payment of a lump-sum benefit at will was not sufficient. Appeal of the complainant upheld.
Non-entry / completion due to withdrawal:
Decisions are listed chronologically by publication date.
