Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 9 to 15 December 2019.

  • Judgment of 19 November 2019 (2C_736/2019): Re-evaluation of agricultural land and businesses, implementation of the Federal Valuation Guidelines in Canton Schwyz. The contested decision of the Government Council (RRB) does not result in a general revaluation and is therefore not contestable even if the triggering of the general revaluation had taken the form of a disposal. Furthermore, the property owners concerned are at liberty to complain on the occasion of the opening of the individual revaluation (individual order) that the prerequisites for a general revaluation are not fulfilled. The complaint against the RRB is manifestly unfounded. The appeal shall be dismissed in so far as it is to be appealed against. ‍
  • Judgment of 18 November 2019 (2C_384/2019): Direct federal tax 2013-2016; place of assessment. Appeal against the judgment of the Federal Administrative Court of 18 March 2019 (A-2491/2018). The SNB has determined that actual administrative activity and, in particular, an executive professional activity at the statutory place of domicile is by no means significantly documented; consequently, the place of actual administration lies in the canton of Basel-Landschaft, where the direct federal tax is assessed. The lower court drew conclusions from the findings of fact binding on the Federal Supreme Court which prove to be in conformity with federal law. Rejection of the complaint.

Non-occurrence decisions / inadmissible complaints:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
No items found.