Overview of the tax rulings of the Swiss Federal Supreme Court published between July 29 and August 4, 2024:
- Judgment of June 25, 2024 (9C_403/2023): Cantonal and municipal taxes Aargau 2011; income from sideline investment trading; In this case, the one-off partial sale of a shareholding constitutes taxable income. The indications are fulfilled; in particular, the complainant has taken financial risks that would not have been taken by a shareholder who merely invests his private assets strategically. Even with a 100% employment relationship, it is possible to engage in part-time investment trading on the side. The offsetting or disallowance of the tax-free capital gain was justified. Dismissal of the complainant's appeal.
- Judgmentof June 25, 2024 (9C_474/2023): Direct federal tax and state and municipal taxes 2020 (Bern); Intercantonal tax law Bern/Lucerne (question of residence); The canton in which the taxpayer A. is resident for tax purposes is in dispute. The lower court stated that A. works as a carpenter in a 100% position in Bern, lives in a two-room apartment and has been registered as a weekly resident since 2015. With all his submissions in the federal court proceedings, A. is not able to make the administrative court's assessment of the evidence appear to be manifestly incorrect. This assessment of evidence essentially comprises the findings of fact on the aspects of living conditions, family relationships, circle of friends and acquaintances and club activities. The lower court, on the other hand, was able to prove that A. returned to Lucerne no more than three weekends a month. He was therefore unable to rebut the natural presumption in favor of a center of life at the weekly place of residence. Dismissal of the appeal by taxpayer A.
- Judgment of July 3, 2024 (9C_192/2024): Direct federal tax and state and municipal taxes 2021 (Geneva); provision for vacations; The provision for vacations booked by the company to take into account vacations not fully taken by its employees was disputed. The Federal Supreme Court recalled that provisions are generally only permitted for risks that exist and are imminent in the financial year. The creation of hidden reserves by means of a provision is not permitted for tax purposes in any case. Whether the provision formed was permissible under commercial law could be left open. Dismissal of the taxpayer's appeal.
- Judgment of July 17, 2024 (9C_214/2023): Special tax on hydropower (Valais); There is no violation of the principle of legality if licensed water lost through infiltration is included in the "usable" water quantities and accordingly in the assessment basis of the water rate. Dismissal of the appeal by the taxpayers.
Non-occurrence:
Administrative Assistance:
Decisions are listed chronologically by publication date.
