Decisions of the Swiss Federal Administrative Court (CW )

Overview of the tax law decisions of the Swiss Federal Administrative Court published between June 15 and 21, 2026:

Judgment of June 4, 2026 (A-8732/2025): Exemption from the household fee. The Federal Administrative Court held that receiving transitional compensation under Art. 86 of the Broadcasting Ordinance (VUV) does not constitute grounds for exemption from the household fee. The grounds for exemption provided for in Art. 69b of the Radio and Television Act (RTVG) are exhaustive; an exemption may be considered, in particular, for recipients of supplementary benefits. The taxpayer’s appeal was dismissed.
Judgment of June 1, 2026 (A-8605/2025): Value-Added Tax 2019–2021, Input Tax Deduction for Cash Payments; the Federal Administrative Court upheld a value-added tax assessment of approximately CHF 156,000. It held that, despite repeated requests, the taxpayer had failed to provide sufficient evidence of the alleged cash payments to subcontractors. In the absence of proof of the payment transactions and the origin of the cash, the claimed input tax deductions had been rightly denied. The taxpayer’s appeal was dismissed.

Administrative Assistance:

Updates:

A-3677/2025:Administrative Assistance (DTA CH-IT); Decision appealed to the Federal Supreme Court.
A-3536/2025: Obligation to Pay (customs duties, value-added tax, tobacco tax), Art. 12 VStrR; decision appealed to the Federal Supreme Court.
A-860/2024: Withholding tax (benefit in kind); decision appealed to the Federal Supreme Court.
A-5128/2024: Transfer tax; decision appealed to the Federal Supreme Court.
A-3765/2024: VAT; Reduction of input tax credit due to subsidies; Unequal treatment; Decision appealed to the Federal Supreme Court.
A-4944/2025: Administrative Assistance (MAC); Decision appealed to the Federal Supreme Court.
A-7215/2025: VAT (2015–2019); Financial brokerage; Decision appealed to the Federal Supreme Court.
A-2745/2023: Mutual Assistance (DTA CH-IT); Decision appealed to the Federal Supreme Court.
A-5184/2023: Customs; Additional assessment of customs duties and import tax; Decision appealed to the Federal Supreme Court.