Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 9 - 15 November 2020.
- Judgement of 20 October 2020 (2C_316/2020): Direct federal tax and state and municipal taxes 2012-2015 (Zug); In the case of a company in the insurance brokerage sector, the flat-rate expenses paid to employees are considered to be business expenses even without expense regulations, and a flat-rate offsetting of 50% is unfounded; on the other hand, this offsetting of flat-rate expenses in the case of related employees is justified for lack of evidence; partial acceptance of the taxpayer's complaint
- Verdict of 20. October 2020 (2C_908/2019): Direct Federal Tax and State and Municipal Taxes 2014 (Thurgau); The taxpayer exercised an agricultural trade as a self-employed person; He sold the real estate and did not answer the question whether the real estate was listed in the balance sheet in the real estate profit tax return; The assessment authority deduced from this that the real estate was privately owned and did not make any further clarifications as to why (erroneously) the real estate gains tax was levied; The tax authority must be able to counter this assessment error in the income tax; In the tax period in question, the real estate no longer enjoyed any protection under land law, thus rendering the application of Art. 18 para. 4 DBG is excluded; rejection of the taxpayer's appeal (direct federal tax) / approval of the appeal (state and municipal taxes).
Non-entry decisions:
- Judgment of 29 October 2020 (2C_888/2020): Import duties; non-application.
Decisions are listed chronologically by publication date.
