Overview of tax law decisions by the Swiss Federal Administrative Court published between May 4 and May 10, 2026:
- Judgment of April 24, 2026 (A-8246/2024): Household fee; decision of November 22, 2024; the appellant argued that SERAFE AG lacked jurisdiction to collect the fee and that the lower court should not have allowed the violation of the right to a fair hearing to stand. On the merits, she argued that she was unable to pay the household fee due to a lack of financial means and that she did not own a receiving device. The Federal Administrative Court stated that SERAFE AG was mandated by DETEC and that its jurisdiction was established. The lower court had remedied the violation of the right to be heard by the court of first instance in the appeal proceedings. Receiving social assistance was not a legal ground for exemption, as the costs were factored into the minimum subsistence level. The household fee has been payable regardless of the presence of a device since January 1, 2019. Since the appellant had not submitted an application under Art. 109c(1) RTVG, the exception did not apply. Dismissal of the appellant’s appeal.
Decisions are listed chronologically by publication date.
