Overview of tax law decisions of the Swiss Federal Administrative Court published between July 3 - 9, 2023.

  • Judgment of 16 June 2023 (A-4304/2021): Value added tax; non-cash benefits to closely related persons; the taxable entity X. AG provided its 50% shareholder (closely related person within the meaning of Art. 26 VAT Ordinance in conjunction with Art. 24 para. 2 VAT Act) with seven collector's cars for private use - i.e. outside the business sphere or business use. According to practice and case law, it follows that the provision of the vehicles is not a purely internal service, but a service relationship between the shareholder and X.AG. This service relationship is to be treated in the same way as the exchange of services between A.AG and a third party. A rental fee is to be estimated on this service rendered by X.AG, and VAT is to be charged on this fee at the standard rate. Dismissal of the taxpayer's appeal.


Decisions are listed chronologically by publication date.