Overview of tax rulings by the Swiss Federal Supreme Court published between February 16 and 22, 2026:
- Judgment of February 2, 2026 (9C_52/2026): Direct federal tax and state and municipal taxes for 2013 (Ticino); The issue in dispute was whether the appellant had missed the deadline for appealing against the additional tax assessment and penalty for tax evasion relating to the 2013 tax period. The Federal Supreme Court confirmed that the submission was late and did not recognize the claimant's absence from the country during the objection period as an excusable reason for the delay. The taxpayer's appeal was dismissed.
Non-occurrence:
Decisions are listed chronologically by publication date.
