Decisions of the Swiss Federal Administrative CourtCW 13 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 24 - 30, 2025:

Judgment of March 17, 2025 (A-6956/2023): Radio and television levy; the appellant was rightly subject to the levy; the removal of the corresponding payment order was lawful. Dismissal of the appeal.‍
Judgment of March 10, 2025 (A-126/2023): Direct federal tax, determination of tax domicile 2015; the appellant with long-standing tax liability in the canton of Geneva was able to prove that he had already moved his center of life to the canton of Schwyz at the end of 2015 with the intention of remaining there permanently. Approval of the taxpayer's appeal.‍‍
Judgment of March 13, 2025 (A-8064/2024): Rescheduling of procedural costs and party compensation; the taxpayer had prevailed in full in the Federal Administrative Court proceedings regarding the tax claim for the 2011 tax period (due to the statute of limitations) and half of the tax claims for the 2012-2015 tax periods; thus, the taxpayer prevailed in these proceedings to the extent of a good 3/5 or 60% instead of 45%; approval of the taxpayer's appeal. ‍‍
Judgment of March 13, 2025 (A-1719/2024): VAT 2016 - 2020; In the present case, the appellant is the owner of a vehicle which she had acquired as a new car in 2017 for a purchase price of CHF 339,639 (incl. VAT); As the lower court rightly argues, it must be assumed in the present case, based on an overall assessment of the circumstances, that the appellant made the vehicle available to persons closely associated with her; An estimate of the rental fee as a third-party price, taking into account the "full cost calculation", is in principle and in the present case appropriate; Dismissal of the taxpayer's appeal. ‍‍
Judgment of March 14, 2025 (A-5246/2023): VAT 2014-2018; The VAT subsequently claimed by the FTA with the assessment notice of December 10, 2019 is time-barred two years after the notification of the assessment notice due to a lack of reaction by the taxpayer and due to a lack of further interruption actions by the FTA (relative limitation period). The delivery of an account statement relating to the VAT debt is not considered an interrupting act. The legally binding tax claim for the disputed tax periods corresponds to the taxpayers' self-declarations. Approval of the appeal.‍‍
Judgment of March 6, 2025 (A-2484/2023): VAT 2015-2019; Operation of an emergency triage center; The compensation paid to the taxable person for the provision of triage activities and the emergency service is, for VAT purposes, remuneration based on a service relationship and not a subsidy. Furthermore, the taxpayer's activity does not qualify as exempt medical treatment. Dismissal of the appeal.‍‍
Judgment of March 25, 2025 (A-5705/2024): Withholding tax; refund; The appellant is an establishment domiciled in Liechtenstein. Following several dividend distributions by the Swiss company B. SA, the complainant applied for a refund of the withholding tax. The complainant is an establishment similar to a foundation. Its capital is not divided into shares. As it is controlled by the holder of the founding rights, Foundation B and its founder, it is to be regarded as transparent and the dividends are not attributable to it. Consequently, it is not entitled to a refund of withholding tax. Dismissal of the appeal.