Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 12 - 18 October 2020.
- Sentence of 21. August 2020 (2C_240/2020): State and communal taxes 2009 (Aargau); tax system realisation; X gave up his independent activity as a farmer and declared by means of a reversal that his real estate should remain in the business assets; in 2009, X sold a property; it is disputed whether X had transferred the property into private assets in the tax period 2009 or already in 2007 (opinion of X); Contradiction between the declaration of the property as business property in the tax returns until 2015 and the declarations made by X in proceedings concerning cantonal taxes 2007 (property is private property); declaration in tax returns to be weighted more heavily; consequently, taxation of the liquidation gain as income from self-employment is correct; dismissal of the taxpayer's appeal.
- Judgment of 20 September 2020 (2C_285/2018): Direct federal tax and state and municipal taxes in 2016 (Freiburg); The back payments of IV, BVG and family allowances which the spouses received in 2016 are to be recorded for tax purposes in 2016, even if they relate to the years 2011 to 2015. However, Art. 37 DBG (lump-sum settlements for recurrent benefits) applies. Partial approval of the taxpayer's appeal and rejection of the appeal to the lower court.
- Judgment of 15 September 2020 (2C_450/2020): State and municipal taxes and direct federal tax 2015 (Thurgau); Deductible costs may arise for taxpayers with a disability in exceptional cases if the swimming pool is therapeutically indispensable and - cumulatively - the visit to an external swimming pool is completely unreasonable. In this case, the admissible deduction is based on the amount of travel and entry costs to an external swimming pool; partial approval of the taxpayer's complaint and rejection to the lower court.
Non-entry decisions:
- Judgement of 24 September 2020 (2C_771/2020): Administrative assistance DTA Switzerland-Hungary; non-occurrence (see our contribution of 13 September 2020)
- Judgment of 28 September 2020 (2C_700/2020): State and municipal taxes in 2018 (Solothurn); non-existence.
- Judgment of 1 October 2020 (2D_44/2020): State and municipal taxes 2018 (Appenzell Ausserrhoden), tax remission; non-application.
- Judgement of 30 September 2020 (2C_775/2020): Administrative assistance DTA Switzerland-India; non-occurrence (see our contribution of 20 September 2020)
- Judgement of 30 September 2020 (2C_777/2020): Administrative assistance DTA Switzerland-India; non-occurrence (see our contribution of 4 October 2020)
- Judgement of 30 September 2020 (2C_790/2020): Administrative assistance DTA Switzerland-India; non-occurrence (see our contribution of 4 October 2020)
Decisions are listed chronologically by publication date.
