Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 2 - 8 November 2020.

  • Judgement of 14 September 2020 (2C_643/2019): Basic contributions to the universities for the subsidy year 2015; three cantons claimed that they were not paid basic contributions by the Federal Department of Education (WBF) for the subsidy year 2016, which was a consequence of the change from a system of payment in arrears to a synchronous payment system (consequence of the entry into force of the new Law on Subsidies and Coordination of Universities); contribution gap not apparent; complaint by the cantons dismissed.
  • Judgment of 7. October 2020 (2C_509/2020): State and municipal taxes 2016 (Basel-Landschaft); Offsetting the imputed rental value for a penthouse apartment acquired by way of inheritance but not owner-occupied; Own use for tax purposes does not exist (only) insofar as a property cannot be used due to objective, external circumstances or if a property is vacant because it cannot be let or sold despite corresponding intention and serious efforts; A single e-mail can prove neither intention to sell nor efforts to sell; furthermore, a defective main water tap in the apartment does not weigh heavily enough to exclude the use of the apartment as an objective external circumstance; approval of the complaint by the tax administration.
  • Judgement of 15 October 2020 (2C_80/2020): Investment tax 2010 (Geneva); in the present case, it is disputed whether the investment tax levied in Geneva violates the principle of cost recovery. In an earlier ruling(BGer 2C_226/2015 of 13 December 2015), the Federal Supreme Court already ruled that in principle it is up to the Geneva authorities to bear the burden of proof that the principle of cost recovery has been complied with and to provide accounting evidence that this principle has been complied with. The accounting evidence has not been provided here. Approval of the appeal lodged by the parties liable to pay the levy and rejection to the lower court in accordance with the considerations set out above.
  • BGer 2C_795/2020 of 2 October 2020: Import duties; free administration of justice; dismissal of the appeal.
  • Judgment of 7 October 2020 (2C_346/2020):): Staats- und Gemeindesteuern 2010 (Zurich); legal hearing, assessment in case of discretionary assessment, prohibition of novenas; in the present case, a couple disputes the methodology and assessment of a discretionary assessment. The Federal Supreme Court examines the results of the assessment with restraint. Furthermore, the Federal Supreme Court confirms that waivers of claims by a bank in favour of a private debtor are considered taxable income under Art. 16 para. 1 DBG. Rejection of the appeal by the taxpayer.

Non-entry decisions:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Income Tax
Other Taxes