Overview of tax rulings by the Swiss Federal Supreme Court published between January 19 and 25, 2026:
- Judgment of December 16, 2025 (9C_390/2025): State and municipal taxes 2017-2022 (Ticino); Intercantonal double taxation; The appellant initially had its registered office in the canton of St. Gallen, later in the canton of Obwalden; the canton of Ticino claimed the place of actual administration for the tax periods 2017 to 2022. For the years 2018 to 2022, the Federal Supreme Court confirmed the tax domicile in the canton of Ticino. The decisive factor was that the company's only employee lived in Ticino, carried out her main professional activity there, and was also an indirect shareholder. In addition, the registered offices only had domicile contracts with low fees and no infrastructure of their own. For the 2017 tax period, however, the Federal Supreme Court denied that the place of actual management was in the canton of Ticino. Since the sole employee was resident in the United Kingdom that year, it was not proven with a high degree of probability that the economic and actual center of the appellant's business was in the canton of Ticino. Partial approval of the taxpayer's appeal.
- Judgment of December 9, 2025 (9C_231/2025) – scheduled for publication: State and municipal taxes of the Canton of Schaffhausen, tax period 2018; Real estate lien; The present dispute concerns the real estate lien registered on property no. xxx, GB W., for the 2018 cantonal and municipal taxes owed by the former B. AG, plus default interest. The issue in dispute and to be examined was whether the lower court correctly ruled, in accordance with federal law, that the mortgage lien could be enforced against A. AG. According to the binding findings in the lower court's decision, the claim underlying the lien relates to the 2018 cantonal and municipal taxes (profit tax) for which the former B. AG was assessed on March 23, 2021. These circumstances show that the absolute period of two years from the date on which the tax claim arose, as stipulated in Art. 836 para. 2 of the Swiss Civil Code, which began to run when the underlying tax event occurred (see E. 3.2), had already expired when the lien was entered in the land register on December 23, 2022. The Federal Supreme Court therefore concludes that the appellant is right to argue that she was entitled to rely on the land register. She cannot be held liable for the mortgage on the claim (cantonal and municipal taxes for 2018). The appeal is upheld.
Non-admission / request for revision:
Decisions are listed chronologically by publication date.
