Overview of tax law decisions by the Swiss Federal Administrative Court published between June 29 and July 5, 2026:
- Judgment of June 18, 2026 (A-8711/2025): Withholding tax; The issue in this case was whether a benefit in kind within the meaning of the Federal Tax Administration (ESTV) had been provided. In 2020, the appellant sold his stake in an unlisted corporation to its sole shareholder at a book value of CHF 1. The ESTV estimated the fair market value of the stake at CHF 49,283.22 using the net asset value method, which the appellant considered inappropriate, arguing that the stake had already been worthless at the time of the transfer—a fact evidenced in particular by the company’s subsequent insolvency. The Federal Administrative Court (FAC) upheld the lower court’s valuation of the stake. According to the FAC, an ex ante perspective is decisive, which is why subsequent developments—in particular the subsequent insolvency—could not be taken into account. At the time of the sale, the equity interest was not worthless. This is also supported by the fact that the company was able to obtain loans from independent third parties through 2023. Consequently, the lower court was correct in levying withholding tax on the difference from the sale price. The taxpayer’s appeal was dismissed.
- Judgment of June 19, 2026 (A-3645/2023): Withholding tax; calculation of late payment interest; In the present case, the principle and method of calculation of the disputed late payment interest—and thus also the amounts owed in this connection—have become final, which is why they can no longer be challenged in the context of the present proceedings. The taxpayer’s appeal was dismissed.
Administrative Assistance:
Decisions are listed chronologically by publication date.
