Overview of the tax rulings of the Swiss Federal Administrative Court published between May 19 - 25, 2025:

  • Judgment of April 22, 2025 (A-2908/2023): Withholding tax; collection; declaration; The taxpayer disputes the competence of the FTA or the federal government to collect withholding tax. The appeal must be upheld insofar as the FTA should have made a substantive decision on the objection regarding its disputed competence. Its partial dismissal was therefore unlawful. In all other respects, the appeal is to be dismissed insofar as it is to be upheld.

Updates:

Administrative assistance (incl. updates):

Decisions are listed chronologically by publication date.