Overview of tax law decisions of the Swiss Federal Supreme Court published between October 16 - 22, 2023:

  • Judgment of 27 September 2023 (2C_270/2022): Administrative assistance DTA CH-USA; The complainant raises the question whether information on a person designated as "introducer" in the bank account opening documents is likely to be relevant for the taxation or investigation of tax offences of the beneficial owner of the bank account. The FTA considers that the complainant has a professional connection to one of the two persons formally affected by the administrative assistance procedure. The complainant does not appear in the KYC documents purely by chance. In addition, he had engaged in planned acts to deceive the requesting authority and had fraudulently established domiciliary companies. The complainant is a third party. The principles developed by the case law on Art. 4 para. 3 StAhiG are without further ado also applicable to the transmission of information on persons mentioned as "introducers" in the bank account opening documents - namely in the KYC documents. The Federal Supreme Court follows the FTA's argumentation and holds that Art. 4 para. 3 IMAC is intended to protect persons who have nothing to do with the facts described in the request for administrative assistance, which is precisely not the case with the complainant. The requirements of Art. 4 para. 3 StAhiG for the transmission of information on the complainant's third person are therefore fulfilled. Dismissal of the complaint of complainant A.
  • Judgment of September 18, 2023 (9C_81/2023): Cantonal and communal taxes (Vaud) and direct federal tax 2013; The qualification as business assets or a self-employment activity in connection with real estate sales also passes to the heir (in the present case the wife). Dismissal of the taxpayer's appeal.
  • Judgment of September 26, 2023 (9C_1/2023): The absolute statute of limitations with regard to the 2007 tax period has occurred. Blocked employee options are taxable in the present case at the time of exercise (i.e. 2010). Partial dismissal of the taxpayer's appeal.‍
  • Ruling of September 25 (9C_150/2023): State and municipal taxes (Basel-Stadt) and direct federal tax 2018: The taxpayers appear to be of the opinion that they are entitled under cantonal tax law to have the property tax value of their property reduced because an allegedly required noise remediation has not (yet) taken place. However, this complaint is obviously unfounded. Dismissal of the taxpayer's appeal.

Non-entry decisions:

Decisions are listed chronologically by publication date.