Overview of tax law decisions of the Swiss Federal Supreme Court published between December 5 - 11, 2022:

  • Judgment of February 16, 2022 (2C_245/2022): Real estate gains tax (Fribourg); In dispute is whether the complainant A is subject to real estate gains tax and if so, whether he can claim tax deferral due to inheritance from the transfer of his co-ownership shares in the property to his sister. The complainant became co-owner of the property at issue in this case by inheritance deed dated December 15, 2011. This co-ownership share was encumbered with a usufructuary right in favor of his parents. By agreement dated June 5, 2018, he transferred his co-ownership share to his sister. This was recorded in the land register. The complainant takes the position that the term "partition" is an undefined legal term and is close to the term used by the cantonal legislator for the exemption from the real estate transfer tax. He disregards the fact that the real estate gains tax is regulated in Art. 12 StHG and does not leave the cantons any leeway to decide, in particular, on the scope of the concept of partition. He also still claims a deferral under Art. 12 para. 3 lit. a StHG (Art. 43 para. 1 lit. a StG FR). Since his parents are still alive, there is no estate at all and thus the transfer of co-ownership shares to his sister is merely an ordinary transfer of ownership and not a transfer of ownership in connection with an inheritance. Dismissal of the appeal of taxpayer A.
  • Judgment of November 2, 2022 (2C_436/2022): Cantonal and communal taxes and direct federal tax 2007, 2008 and 2011-2014 (Neuchâtel); The taxpayer did not prove the business justification of the travel expenses of its shareholders and board members; the corresponding offset was therefore lawful. Dismissal of the taxpayer's appeal.
  • Rulings of November 2, 2022( 2C_727/2022 and 2C_728/2022): Cantonal and communal taxes and direct federal tax 2007-2014 (Neuchâtel); In the case of the AG held by the taxpayer, among others, a pecuniary benefit was offset in connection with travel expenses of its shareholders and board members (including the taxpayer). Due to the taxpayer's position, there is a presumption that he received a corresponding monetary benefit. The taxpayer has not succeeded in overturning this presumption. Dismissal of the taxpayer's appeal.
  • Judgment of November 24, 2022 (2C_527/2022): State and municipal taxes of the Canton of Basel-Landschaft 2007-2011; after-tax proceedings; the complainants omitted to declare ordinary shares in a Czech company and the beneficiary interest in a Liechtenstein foundation. The complainants filed an objection against the after-tax ruling. The Liechtenstein foundation is treated transparently for tax purposes, provided that there is an abusive arrangement. The ordinary shares of a real estate company are considered movable assets, whereby the right of taxation was assigned to Switzerland pursuant to the DTA Switzerland-Czech Republic. Dismissal of the taxpayer's appeal.

Non-entry decisions:

Decisions are listed chronologically by publication date.