Overview of the tax rulings of the Swiss Federal Supreme Court published between September 29 - October 05, 2025:

  • Judgment of September 03, 2025 (9C_333/2024): Direct federal tax as well as state and municipal taxes 2019 (Nidwalden); subsequent taxes; The question in dispute was whether the lower court was right to confirm that the complainant actually received CHF 340,000 from a brokerage activity or whether he merely received this amount - as he claimed - for a third party. In the course of a police investigation, the complainant stated on record that he had received the aforementioned amount as commission for the sale of shares in C. GmbH. As the appellant only submitted the transfer of the money to a third party at a late stage in the subsequent tax proceedings, the Federal Supreme Court did not recognize any violation of the law by the lower court, which relied on the appellant's earlier statement. Even the receipt for the transfer of the money to the third party, which was put into law, was not able to change this. Dismissal of the appeal by the liable party.
  • Judgment of September 04, 2025 (9C_417/2025): Cantonal and communal taxes 2010-2013 (Schaffhausen); free administration of justice; the taxpayers are unable to show how the lower court wrongly rejected their request for free administration of justice. Dismissal of the taxpayers' appeal in the simplified procedure.
  • Judgment of September 19, 2025 (9C_426/2025): Direct federal tax and state and municipal taxes 2024 (Zurich); the subject of the dispute before the Federal Supreme Court was whether the lower court was justified in not accepting the appeal. The statements made by the appellant in the proceedings before the lower court originate from the so-called state denial scene. In the present case, the appellant deliberately submitted an objectionable petition that consists of absurd or incomprehensible complaints and for the most part has no recognizable connection to the disputed tax assessment. The lower court rightly did not grant a grace period for improvement in accordance with Art. 140 para. 2 in conjunction with Art. 145 para. 2 DBG. Art. 145 para. 2 DBG or the corresponding cantonal standards. Dismissal of the appeal of taxpayer A. insofar as it is upheld.

Non-occurrence:

Decisions are listed chronologically by publication date.