Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 11 - 17 October 2021.

  • Judgement of 21 September 2021 (2C_759/2020; 2C_760/2020): Direct federal tax and state and communal taxes 2008 - 2012 (Basel-Landschaft): After-tax proceedings were initiated against A. because A. was the beneficial owner of a bank account at the Basel-Landschaft Cantonal Bank with a credit balance as well as a safe deposit box and had not declared this. For this determination, the tax administration and the lower courts essentially relied on the fact that no savings in the disputed amount had been possible with the income that had been taxed since 2008. Likewise, according to general life experience, the non-declaration is in principle a suitable basis for the presumption made by the authorities that these assets originated entirely from untaxed income. Dismissal of the taxpayer's appeal.

Non-occurrence / administrative assistance:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Income Tax
Wealth Tax