Overview of tax-related decisions by the Swiss Federal Supreme Court published between August 24 and 30, 2026:
- Judgment of August 4, 2026 (9C_381/2025): Real estate transfer tax (Vaud); restructuring. The issue at hand was whether the transfer of two undeveloped parcels valued at CHF 22.5 million via an asset transfer agreement, structured as a spin-off, was exempt from the real estate transfer tax of CHF 742,500. Unallocated equity was not transferred in this transaction, nor were employment relationships. The Federal Supreme Court expressly left open the question of whether a spin-off always requires the transfer of outstanding equity, as required by the Federal Tax Administration (ESTV) in Circular No. 5a. The decisive factor, it held, was that no business or part of a business had been transferred, whereby—according to the wording of Art. 24(3)(b) of the Federal Tax Act (StHG)—the existence of a business is assessed as of the date of the transfer. The subsequent development of the parcels and the rental income generated from 2016 onward were therefore insufficient. The prohibition against dual methods also did not apply, as the transfer of assets had never been specifically examined for purposes of direct taxes. Dismissal of the appellant’s appeal.
Amortization:
- 9C_368/2026 (Withdrawal of the appeal)
Decisions are listed chronologically by publication date.
