Decisions of the Swiss Federal Administrative Court (CW )

Overview of tax rulings by the Swiss Federal Administrative Court published between March 30 and April 5, 2026:

Judgment of February 27, 2026 (A-2029/2025): Radio and television reception fees; Household fee; In the present case, the issue was whether the debt collection proceedings initiated against the taxpayer A for unpaid Serafe fees for the period from January 1, 2019, to November 30, 2023, were lawful. A claimed to have received mail from Serafe AG for the first time in September 2023 and to have immediately submitted an application for exemption from the fee. The Federal Administrative Court clarifies: The household fee is due regardless of whether the invoice was received. The taxpayer’s argument that they had not received earlier correspondence was not convincing—particularly since the letter was able to be delivered in September 2023. Furthermore, no earlier application for exemption had been submitted. Consequently, the exemption was granted only for the period from September to November 2023. The fee is accordingly payable for the period from January 2019 to August 2023. Partial dismissal of the taxpayer’s appeal.
Judgment of March 25, 2026 (A-3765/2024): VAT ; Reduction of input tax deduction due to subsidies; Equal treatment in error; The issue is whether the lower court correctly concluded that, with regard to COVID-19 contributions, the provision of Art. 33(2) of the VAT Act is too broadly defined and must be interpreted in a teleological manner. The Federal Administrative Court concluded that A. AG cannot rely on the FTA’s practice regarding COVID-19 contributions and that a final assessment of the legality of the contested practice can be left open, as A. AG does not meet the requirements for equal treatment in cases of error. A. AG was awarded subsidies by the cantonal government, whereas COVID-19 subsidies were intended for companies that were affected by the consequences of COVID-19 due to the nature of their economic activity. Dismissal of the appeal filed by the taxpayer A. AG.

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