Overview of the tax rulings of the Swiss Federal Supreme Court published between August 11 - 17, 2025:

  • Judgment of July 23, 2025 (9C_658/2024): Direct federal tax and state and communal taxes 2021 (Valais); The dispute was whether the complainants' husband was rightly not allowed to deduct the full cost of travel by car between home and work claimed by him and instead the costs of public transport plus travel by car on Saturdays and Sundays were taken as a basis. The Federal Supreme Court recalled its case law, according to which costs for the use of a private vehicle are only recognized if the taxpayer gains more than one hour per day compared to public transport. The arguments put forward by the appellants (individual preference, protection of health) were not able to justify a change in the case law. Dismissal of the taxpayers' appeal.
  • Judgment of July 16, 2025 (9C_496/2024): State and municipal taxes 2017-2018 (Zurich); effective double taxation, as both the Canton of Zurich and the Canton of Zug claimed unlimited tax liability of A. AG; If, taking into account all the circumstances, it cannot be established with the necessary degree of proof that the main corporate decisions were made and the business was managed at a certain location, there is no actual management at this location (here Canton of Zurich); unlimited tax liability outside the canton of domicile (here Canton of Zug) is therefore ruled out. The consequences of the lack of evidence regarding management activities in the Canton of Zurich must be borne by the Canton of Zurich. Appeal of A. AG upheld and judgment of the Administrative Court of Zurich set aside; appeal against the assessments of the Canton of Zug dismissed.

Non-occurrence:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Income Tax
Profit Tax
Capital Tax