Overview of the tax rulings of the Swiss Federal Supreme Court published between January 27 and February 2, 2025:
- Judgment of January 7, 2025 (9C_519/2024): Direct federal tax and cantonal and municipal taxes 2020 (Fribourg); in this case, the question is whether the lower court was right to offset an amount of CHF 300,000 as a hidden profit distribution. A. GmbH sold a property to the buyer D. at almost 30% below the market value. The buyer D. is the son of the managing director of A. GmbH. The set-off of CHF 300,000 against the company's taxable profit was therefore justified. Dismissal of the appeal of the taxpayer A. GmbH.
- Judgment of January 7, 2025 (9C_524/2024): Direct federal tax and cantonal and communal taxes 2022 (Vaud); discretionary assessment; A. initially asserted the invalidity of the assessment decision and argued that the increase in his taxable income by 20% compared to the previous year was arbitrary. He also complained that Art. 132 para. 3 DBG had been violated or applied too strictly. He was of the opinion that evidence did not necessarily have to be submitted with the objection. However, he overlooked the fact that in the case of an appeal against a discretionary assessment, stricter substantiation requirements apply and evidence, such as a tax return, must be enclosed. Dismissal of the appeal by taxpayer A.
Non-occurrence:
Decisions are listed chronologically by publication date.
