Overview of the Swiss Federal Supreme Court’s tax law decisions published between October 5 and October 11, 2026:
- Judgment of August 31, 2026 (9C_643/2025): Direct Federal Tax and State and Municipal Taxes for 2011–2012 (Geneva); disability-related expenses. The heirs of a severely disabled taxpayer who was permanently hospitalized in a private clinic claimed, among other things, the costs of additional round-the-clock nursing care totaling over CHF 600,000 per year as a deduction. The Federal Supreme Court confirmed, as it had already done for the 2008–2010 tax periods (judgment 9C_655/2022 of October 31, 2023, and our article of December 3, 2023), that the medical necessity of this additional care had not been proven. The contemporaneous medical records did not indicate a need for constant care, and the subsequent medical certificates were not convincing. The heirs’ appeal was dismissed.
- Judgment of September 18, 2026 (9C_477/2026): Denial of justice (Lucerne); right to petition. The petitioners requested a challengeable decision from the Lucerne Cantonal Government based on an open letter regarding the taxation of AHV and supplementary benefits. The Federal Supreme Court held that a petition does not confer a right to the issuance of a decision, and that the taxation could be challenged in an appeal proceeding against a specific assessment. The appeal was dismissed to the extent that it was considered.
Non-occurrence / write-off:
Decisions are listed chronologically by publication date.
