Overview of tax rulings by the Swiss Federal Supreme Court published between December 8 and 14, 2025:
- Judgment of November 12, 2025 (9C_412/2025): State and municipal taxes 2020-2022 (Ticino); Intercantonal double taxation; The appellant limited liability company challenged before the Federal Supreme Court the finding of the lower court that its registered office was most likely located in the canton of Ticino or at the place of residence of its shareholder in the years 2020 to 2022 and not, as claimed, in the canton of Lucerne. From the facts established by the lower court, the Federal Supreme Court recognized that the sole employee was the shareholder of the limited liability company and that a branch office was registered at the shareholder's place of residence during the period in question. Lucerne and Ticino were listed as branch offices on the company's website. The telephone and internet bills were sent only to the residential address in Ticino, and the vehicle leased by the company was registered in the canton of Ticino. In the canton of Lucerne, the company rented office space for a domicile fee of CHF 2,400 per year. However, it could not be proven that the office space was used or that the company had any other presence in Lucerne, which is why the Federal Supreme Court upheld the lower court's ruling. The Federal Supreme Court did not consider the request for a refund of the taxes already paid in the canton of Lucerne in the event that the tax liability was confirmed, contrary to expectations, due to a lack of substantiation. Dismissal of the taxpayer's appeal.
- Judgment of November 20, 2025 (9C_536/2025): Direct federal tax and cantonal and municipal taxes 2010 (Geneva); The dispute concerns whether the additional taxes and fines imposed on taxpayers are lawful. In order to prove that the lower courts in the present case had clearly misjudged the facts regarding the determination of the taxpayers' taxable income in 2010, it is not sufficient to merely assert, in an appeal and thus inadmissibly, that A. would plead not guilty in the context of (pending) criminal proceedings. The taxpayers fail to explain in detail how the outcome of the pending criminal proceedings affects the present additional tax and tax evasion proceedings for the 2010 tax period. Dismissal of the taxpayers' appeal.
Non-occurrence:
Decisions are listed chronologically by publication date.
