Overview of the tax rulings of the Swiss Federal Supreme Court published between February 5 - 11, 2024:
- Judgment of January 25, 2024 (9C_707/2022): Military service tax; The lower court found that the appellant was naturalized in 2017 at the age of 33. It also found that the appellant was no longer liable for military service under the law in force at the time. However, he remained liable for military service for the year 2019, even though he had exceeded the recruitment age. In this context, the complainant had not applied for subsequent recruitment, meaning that he had not performed any personal service in 2019. Consequently, he was still obliged to pay the military service tax for this year. With reference to the ruling of January 9, 2024 (9C_648/2022), the objections of the liable party are not to be heard (prohibition of retroactivity; ECHR, etc.). Dismissal of the taxpayer's appeal.
- Rulings of December 19, 2023(9C_306/2023, 9C_307/2023, 9C_310/2023): VAT 2017 and 2018; In addition to formal complaints (obviously incorrect determination of the facts; violation of the right to be heard), the taxpayer AG materially contests the discretionary assessment made. The Federal Supreme Court concludes that there was no violation of the right to be heard or any other violation of the law, that the discretionary assessment was correct and that the taxpayer was unable to prove that the assessment was manifestly incorrect. Dismissal of the taxpayer's appeal.
- Judgments of December 19, 2023(9C_308/2023, 9C_309/2023): VAT 2017 and 2018, discretionary assessment; the FSC concludes that the FTA's approach does not violate any constitutional or ECHR rights and that the discretionary assessment was justified. Dismissal of the taxpayer's appeal.
- Judgment of December 19, 2023 (9C_83/2023) - for publication: State and municipal taxes (Zurich) and direct federal taxes 2008 - 2015; The spouses practiced dentistry in their own dental practice. It is disputed whether the BÄV (Bayerische Ärzteversorgung) pensions paid to the taxable spouses A. and B. are to be taxed at 40% as life annuities pursuant to Art. 22 para. 3 DBG or whether they are to be taxed in full pursuant to Art. 22 para. 1 DBG. It is undisputed that the taxpayers were resident in Switzerland for tax purposes and that the pension payments from Germany may be taxed in Switzerland. The German compulsory insurance in an occupational pension scheme is functionally most comparable to the AHV and, depending on the level of benefits achieved, to some extent to the occupational pension scheme in Switzerland. The taxpayers were only compulsory members of the BÄV for a short period over the entire duration of their professional activity. For the majority of their self-employment in Switzerland, they were voluntarily insured. From this point onwards, this insurance had the function of an occupational benefit scheme. The taxpayers were also unsuccessful with their contingent claim that only 3/5 of the pension income was taxable pursuant to Art. 204 para. 1 lit. b DBG, as this provision only applies to income from occupational pension schemes, which must be from registered pension schemes, pension solutions pursuant to Art. 331 CO or vested benefits policies. Dismissal of the taxpayer's appeal.
- Judgment of January 22, 2024 (9C_104/2023); State and municipal taxes (Zurich) and direct federal tax 2012; The appellant A raises both procedural arguments based on the ECHR against the monetary benefits offset on the basis of an ASU investigation report and substantive arguments against the monetary benefits. The Federal Supreme Court considers both the procedural and substantive objections to be manifestly unfounded. Dismissal of the taxpayer's appeal.
Non-entry decisions:
- 9F_1/2024 (application for restoration of the time limit for appeal and application for revision are rejected)
- 9C_450/2023 (write-off due to withdrawal)
- 9C_789/2023
Decisions are listed chronologically by publication date.
