Overview of the tax rulings of the Swiss Federal Administrative Court published between April 6 - 12, 2024:

  • Judgment of April 30, 2024 (A-2782/2022): Withholding tax (non-cash benefit / reporting procedure); on-charging of wage costs; A. AG transferred the amounts in question to B. AG, including the reported "VAT shares". It is therefore to be assumed that a pecuniary benefit in the amount of this gross invoice amount was provided. The subsequent assertion of the amounts shown as VAT as input tax does not change this. In the absence of a pass-through, the pecuniary benefit was rightly offset in full. There is no entitlement to retroactive approval of the reporting procedure for the tax claims already (unconditionally) paid. Dismissal of the appeal by A. AG.

Administrative assistance (incl. updates):


Decisions are listed chronologically by publication date.