Overview of tax law decisions of the Swiss Federal Supreme Court published between August 22 - 28, 2022:
- Judgment of July 27, 2022 (2C_737/2021): State and municipal taxes 2012 (Aargau); A. received insurance benefits due to a major fire and initially booked these in the accounts 2010-2012 without affecting income in a special settlement account for the fire case. In 2012, he declared extraordinary income in the income statement. In 2016, he submitted a revised 2012 financial statement and claimed that a large portion of the work compensated by the building insurance had not yet been carried out and that only a portion should be considered as income. It is disputed whether he was allowed to make a balance sheet correction. A change in the balance sheet is out of the question, since there is no excusable error regarding the tax consequences. A balance sheet adjustment is also ruled out, since there was no obligation under commercial law to make a provision. Dismissal of the taxpayer's appeal.
- Judgment of May 19, 2022 (2C_916/2020) - intended for publication: Direkte Bundessteuer und Staats- und Gemeindesteuern 2016 (Bern); The dispute in the present case was whether, for the calculation of the maximum tax deductibility of the contributions to the tied pension plan (threshold of 20% of the earned income pursuant to Art. 7 para. 1 lit. b BVV 3 in conjunction with Art. 9 para. Art. 9 para. 2 lit. e StHG and Art. 33 para. 1 lit. e DBG) only the salary payments taxed under the ordinary procedure or also the income taxed under the simplified accounting procedure pursuant to the Federal Act on Measures to Combat Clandestine Employment are to be taken into account. Overall, the Federal Supreme Court comes to the conclusion that, due to the importance of building up a tied pension plan, the income generated under the simplified accounting procedure must also be taken into account in the absence of occupational pension protection; the taxpayer's appeal is upheld.
Decisions are listed chronologically by publication date.
