Decisions of the Swiss Federal Administrative Court (CW 36–2026)

Overview of tax law decisions by the Swiss Federal Administrative Court published between August 31 and September 6, 2026:

Judgment of May 8, 2026 (A-9647/2025): Value-Added Tax ; Services to Closely Related Parties, Input Tax Deduction, Mixed Use 2015–2017; In the present case, the appellant argued in particular that the disputed tax assessments for 2014–2015 were fully time-barred, not merely in part. The statute of limitations on collection had expired for the undisputed portions of the additional tax assessments in question. Finally, the appellant considers the calculation of the third-party price for two company vehicles performed by the lower court to be improper. To the extent that the appellant asserts that the statute of limitations on collection has expired with respect to the undisputed portions of the additional tax assessment, the matter is not subject to review due to the absence of a matter in dispute. For the tax periods up to and including 2015, contrary to the view of the lower court, no additional value-added tax may be levied as of January 1, 2026, even for those portions of the 2015 tax assessment that remained uncontested by the appellant due to the failure to file an appeal against the objection decision. The calculation of the personal use portion of the “Touareg” vehicle using a flat rate of 0.8% per month of the purchase price excluding value-added tax is not objectionable in the present case; the taxpayer’s appeal is partially granted.
Judgment of August 18, 2026 (A-1673/2026): Customs ; Additional Assessment of Customs Duties and Import Tax: The issue in dispute and subject to review was whether the appellant was required to pay customs duties in the amount of CHF 193,555.80 and import taxes in the amount of CHF 5,088.15, plus interest for late payment. There is no entitlement to a hearing for the presentation of evidence with settlement discussions. Furthermore, it had to be determined whether the appellant was obligated to make retroactive payment within the meaning of Art. 12 of the Administrative Offenses Act (VStrR). Finally, it had to be assessed whether the appellant should be exempted from joint and several liability pursuant to Art. 70(4)(b) of the Customs Act (ZG) and, if not, whether the amount of the appellant’s joint and several liability could be reduced pursuant to Art. 70(4)(b) in fine of the Customs Act (ZG). In summary, the court concluded that, in the present proceedings, pursuant to Art. 70(4)(b) of the Customs Act, it cannot be assumed that the appellant bears no fault whatsoever, and therefore her joint and several liability does not cease; the customs declarant’s appeal was dismissed.

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