Overview of the tax rulings of the Swiss Federal Supreme Court published between September 15 - 21, 2025:
- Judgment of September 2, 2025 (9C_431/2025): Direct federal tax and state and municipal taxes 2010-2012 (Thurgau); calculation of appeal period; Spouses A and B unsuccessfully filed an appeal with the STV TG. The StRK TG subsequently rejected the appeal and complaint in a decision dated April 15, 2025. It was delivered on Wednesday, April 16, 2025. April 17, 2025 was Maundy Thursday. The taxpayers lodged an appeal against this on Saturday, May 17, 2025, with the VGer TG (postal posting). The court did not intervene because, according to its calculation, the deadline had already expired on the previous day. The Federal Supreme Court confirms the interpretation of the Administrative Court that it is irrelevant for the calculation of the deadline in accordance with the provisions applicable in this case whether the first counting day falls on a Saturday, Sunday or a nationally recognized public holiday. Dismissal of the taxpayer's appeal.
- Judgment of August 20, 2025 (9C_616/2024, 9C_620/2024): VAT 2015 - 2019; In the context of earlier proceedings concerning direct federal tax (see judgment of November 15, 2018 2C_873/2017), income paid by the complainants to the husband of one of the complainants was directly allocated to their clients due to its economic significance. The question arose as to whether the remuneration received by the complainants could be classified as services from self-employment subject to VAT. Contrary to the statements of the lower court, the Federal Supreme Court stated that the different qualification with regard to direct taxes and VAT could not be justified solely by the fact that the two types of tax pursued a different purpose. The qualification of the husband's activity as dependent gainful employment for direct taxes is not actually "compatible" with the qualification of the activity as self-employment for VAT purposes. In the present case, however, the appellants are unable to show how the lower court's conclusion is unlawful. Dismissal of the taxpayers' appeal.
- Judgmentof August 21, 2025 (9C_515/2024): Direct federal tax and state and municipal taxes 2021 (Solothurn): In this case, the Solothurn tax office lodged an appeal against the decision of the tax court. The appeal was upheld and referred back to the lower instance so that it could firstly legally assess the pecuniary benefit relating to the tenancy in order to determine the tax factors, secondly review the benefits between the taxpayer and F. AG and thirdly assess the quotient for the participation deduction based on this.
Non-occurrence:
Decisions are listed chronologically by publication date.
