Overview of tax rulings by the Swiss Federal Administrative Court published between April 27 and May 3, 2026:
Update/Re-publication:
- Judgment of March 2, 2026 (A-2977/2025): Withholding tax on non-monetary benefits arising from the private use of company vehicles and the sale of a company car at a price below market value; reporting procedure; the FTA rightly refused to apply the reporting procedure because the beneficiary’s (natural person) claim for a refund did not appear to be self-evident. Dismissal of the appeal (see our post of March 22, 2026).
Administrative Assistance:
- A-6925/2023: CH-US Double Taxation Agreement
- A-6927/2023: CH-US Tax Treaty
Decisions are listed chronologically by publication date.
