Overview of the tax rulings of the Swiss Federal Administrative Court published between September 22 - 28, 2025:

  • Judgment of September 16, 2025 (A-2387/2025): As the lower court revoked the contested ruling on reconsideration, the appeal proceedings are dismissed.
  • Judgment of September 12, 2025 (A-654/2024): Value-added tax; contribution taxation; major renovations of properties under Art. 74 VATO; The landowner and lessor of a property used as a hotel was unable to prove that the renovations carried out over several years qualified as a uniform construction phase and therefore met the requirements of a major renovation under Art. 74 VATO after it had opted for the services. Due to the lack of a structured overall concept, the tax exemption was limited to individual value-enhancing expenses. Dismissal of the appellant's appeal.
  • Judgment of July 16, 2025 (A-760/2024): Value added tax; date of entitlement to input tax deduction 2020; The dispute in this case is whether the lower instance of X. AG for the 2020 tax period in the amount of CHF 90,516.65 on services which it purchased from B. AG in 2014 and 2015 and which were invoiced to it by B. AG on December 30, 2020. The lower court is of the opinion that an input tax deduction pursuant to Art. 28 MWSTG is only possible if a service recipient as a taxable person fulfills all material requirements for the input tax deduction at the time the service is purchased. Since X. AG invoiced according to the net tax rate method in 2014 and 2015 at the time the service was purchased and all input tax deductions for these tax periods had already been taken into account on a flat-rate basis, it did not meet the material requirements for the input tax deduction on the underlying services. According to the case law of the Federal Supreme Court, the clear wording of Art. 28 para. 1 and Art. 40 para. 1 of the VAT Act stipulates that the conditions for the assertion of input tax must be based exclusively on the time of invoicing. Since X. AG was liable for VAT at the time of consumption of the underlying supplies in 2014 and 2015 and used the underlying supplies for business purposes, it is entitled to deduct input VAT. Approval of the appeal by X. AG

Administrative Assistance:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Value Added Tax (VAT)
Custom Duties