Overview of the tax rulings of the Swiss Federal Supreme Court published between September 1 - 7, 2025:
- Judgmentof August 7, 2025 (9C_146/2025): Direct federal tax as well as state and municipal taxes 2016-2017 (Valais); the taxation of the deceased obligor in relation to a property she had sold was in dispute. The purchase agreement was notarized in June 2016, but the sale of the property was not registered until September 2017. For the 2016 tax period, the taxpayer's income and assets were assessed without the property in question. After the tax authorities learned of the delayed entry in the land register, they redetermined the income and assets for 2016 during the current objection period, taking the property into account, and at the same time carried out the 2017 assessment. The lower courts found no violation of the law and confirmed the rulings. This assessment was also followed by the Federal Supreme Court, which confirmed in particular that an assessment ruling can be amended by the tax administration during the current objection period. Dismissal of the heir of the liable party.
- Judgment of August 8, 2025 (9C_299/2025): State and municipal taxes 2018-2019 (Geneva); the valuation of unlisted shares for wealth tax purposes was disputed. In this regard, the appellants have already appealed twice to the Federal Supreme Court (see judgments 2C_866/2019 of August 27, 2020 and 9C_669/2022 of August 24, 2023 and our articles of September 13, 2020 and September 24, 2023). In particular, the appellants complained that their right to be heard had been violated as the lower courts had not obtained a valuation report on the shares in dispute. With reference to the aforementioned judgments, the Federal Supreme Court recalled in this regard that the determination of the relevant market value was a question of law and therefore did not affect the scope of protection of Art. 29 para. 2 BV. Dismissal of the appeal by the liable party.
Non-occurrence:
Decisions are listed chronologically by publication date.
