Overview of tax rulings by the Swiss Federal Supreme Court published between December 15 and 21, 2025:
- Judgment of November 24, 2025 (9C_207/2025): State and municipal taxes 2021 (Zurich); The issue in this case was whether an unfounded discretionary assessment is null and void. In April 2021, the appellant moved her registered office from the canton of Zurich to the canton of Thurgau and, despite reminders from both cantons, did not file a tax return for the year in question, as a result of which both cantons subsequently assessed her for the year 2021 (without justification) at their discretion. The Federal Supreme Court upheld the lower court's decision that an unfounded discretionary assessment is not void but contestable within the objection period and that the objection should have been lodged in both cantons within the deadline and with qualified justification, which was only the case in the canton of Thurgau. Dismissal of the taxpayer's appeal against the canton of Zurich.
- Judgment of November 24, 2025 (9C_475/2025): Direct federal tax and state and municipal taxes 2022 (Valais); revision; The appellant was initially fined CHF 100 for failing to file a tax return and was assessed at the discretion of the tax authorities. The Federal Supreme Court did not consider the appeals lodged against this decision due to lack of justification (judgment 9C_384/2025 of August 5, 2025; judgment 9C_385/2025 of August 5, 2025). He then requested the cantonal court to overturn the judgments on the basis of a revision. The appellant then appealed against the subsequent dismissal to the Federal Supreme Court, again with somewhat confusing arguments, but the Federal Supreme Court dismissed the appeal due to insufficient grounds. Dismissal of the taxpayer's appeal.
Non-occurrence:
Decisions are listed chronologically by publication date.
