Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 29 January - 4 February 2018.
- Judgment of 15 January 2018 (2C_443/2017): Calculation of the hidden equity for capital tax purposes (Freiburg) and the interest to be offset within the meaning of Art. 65 DBG. Application of Circular No. 6 (KS 6) and Circular 2013 on the interest rates recognised for tax purposes; dismissal of the appeal.
- Judgment of 23 January 2018 (2C_805/2017): Municipal taxes (Valais); decision not relevant for tax purposes.
- Judgment of 18 January 2018 (2C_24/2018): Property transfer tax and land registry fees (St. Gallen); Non-entry decision.
Decisions are listed chronologically by publication date.
