Overview of the tax rulings of the Swiss Federal Supreme Court published between November 17 - 23, 2025:
- Judgment of October 21, 2025 (9C_185/2025): Direct federal tax; cantonal and communal taxes 2011-2012 (Valais); the offsets made with regard to monetary benefits of the taxpayer, a wine and spirits merchant, are not objectionable. Dismissal of the taxpayer's appeal.
- Judgment of November 3, 2025 (9C_373/2025): Direct federal tax and cantonal and communal taxes 2022 (Vaud); the lower court violated the taxpayers' right to be heard by only sending them the tax administration's statement together with its own judgment. Appeal upheld and referred back to the lower instance.
Non-occurrence / write-off:
Decisions are listed chronologically by publication date.
