Decisions of the Swiss Federal Administrative Court (CW 37–2026)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between September 7 and 13, 2026:

Judgment of August 28, 2026 (A-928/2026): Withholding Tax (Admissibility of an Independent Appeal Against the FTA’s Decision on an Objection Regarding the Duty to Provide Information Pursuant to Art. 39 of the Withholding Tax Act). Bankruptcy proceedings were initiated against X AG. In a decision dated December 4, 2024, the ESTV asserted withholding tax claims against A (Chairman of the Board of Directors, Managing Director, and majority shareholder) in connection with monetary benefits provided by X AG for the fiscal years 2012 through 2016. During the objection proceedings, A was requested by the ESTV to provide information, most recently in a separate objection decision dated January 6, 2026. He was warned that he could face a penalty for endangering tax collection (Art. 62 VStG). In his appeal to the Federal Administrative Court (BVGer), A argued that the FTA’s objection decision was independently appealable under Art. 39(3) of the Withholding Tax Act (VStG). Furthermore, he contended that there was no obligation to provide information because the relevant tax periods were barred by the statute of limitations. The BVGer disagreed. Since January 1, 2007, legal protection has been governed by the general provisions on federal administration of justice. The objection decision regarding the obligation to provide information constitutes an interim order within the meaning of Art. 46 of the Administrative Procedure Act (VwVG). This provision is to be interpreted analogously to Art. 93 of the Federal Supreme Court Act (BGG). First, the interim order in this case does not result in an irreparable detriment. The burden on A does not reach the required threshold. Any sanction under Art. 46 VStG would require a separate, appealable decision. Second, granting the appeal would not immediately result in a final decision, since the subject matter of the dispute is solely the appellant’s obligation to provide information, and the validity of the withholding tax and recourse claims—which are to be decided in the still-pending objection proceedings—is not at issue. Dismissal of the appellant’s appeal.

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