Overview of the tax law decisions of the Swiss Federal Administrative Court published between 10 - 16 January 2022.

  • Ruling of 15 December 2021 (A-4265/2019): Withholding tax; hidden profit distribution: The management fees of around 20% of the rental income paid by the complainant to its group company do not comply with the third party comparison (dealing at arm's length principle), whereby a monetary benefit subject to withholding tax exists; dismissal of the appeal.
  • Judgment of 15 December 2021 (A-4963/2020): subsequent demand for customs duties, import tax and tobacco tax; the estimate made by the lower instance is lawful; the appellant is liable for restitution; this can be determined independently of parallel pending criminal proceedings; dismissal of the appeal.
  • Ruling of 8 June 2021 (A-1838/2021): Value added tax, discretionary assessment (2012-2016); The appeal period for an A Mail Plus item begins to run on the day after the item is deposited, even if the item is deposited in the P.O. box of the addressee of the ruling or his legal representative on a Saturday. The late objection was rightly disregarded. Decision not to enter proceedings; new appeal before the Federal Supreme Court (see also our article of 18 July 2021).

Decisions in the field of administrative assistance:

Decisions are listed chronologically by publication date.