Overview of the tax rulings of the Swiss Federal Supreme Court published between July 28 and August 3, 2025:
- Judgment of June 3, 2025 (9C_664/2024) - for official publication: State and municipal taxes 2018/2019 (Zurich); taxation of a contractual investment fund with direct real estate ownership; "unrealized losses in value" of the years 2014/2015, which were correctly recorded under the accounting provisions of the CISA, can no longer be taken into account retrospectively in annual financial statements prepared in accordance with the provisions of the CO. Appeal of the Zurich Cantonal Tax Office upheld.
- Judgment of June 30, 2025 (9C_127/2025): Direct federal tax as well as state and municipal taxes 2022 (Lucerne); child deduction; Art. 35 para. 1 lit. a DBG; In order to claim the child deduction, it is required that the adult child is dependent on the maintenance contribution and that the parents make contributions at least in the amount of the social deduction (2022: CHF 6,500) (see our article of December 17, 2023). In the present case, this is not the case for the two adult children in Turkey with a total of CHF 7,100. The lower court rightly did not grant the child deduction. Dismissal of the taxpayer's appeal.
- Judgmentof July 4, 2025 (9C_260/2025): Direct federal tax and state and communal taxes 2011-2014 (Vaud); tax evasion; at issue were fines for attempted tax evasion in connection with non-cash benefits. The appellant has already appealed to the Federal Supreme Court several times regarding the latter (see our article dated July 21, 2024). With regard to the fine for direct federal tax, the Federal Supreme Court ruled that the lower court was right not to hear the appeal due to a failure to meet the deadline. With regard to the state and municipal taxes, the Federal Supreme Court then confirmed that, contrary to the appellant's opinion, the statute of limitations for prosecution had not yet expired. The appellant was also unable to put forward any reasons that would argue against the fulfillment of the objective and subjective facts of the case. Dismissal of the complaint of the obligor.
- Judgment of July 8, 2025 (9C_520/2024): State and municipal taxes 2011-2013 (Zurich) and 2014-2020 (inter-cantonal double taxation); According to the case law of the Federal Supreme Court, the actual administration of a legal entity in inter-cantonal tax domicile cases is located at the place where the threads of management converge, the essential corporate decisions are made, the management normally carried out at the registered office is taken care of and the company has the real, actual center of its economic existence. This case law of the Federal Supreme Court is also applicable to inter-municipal situations in Zurich. Dismissal of the appeal by the City of U. and dismissal of the appellant's appeal.
Decisions are listed chronologically by publication date.
