Overview of the tax rulings of the Swiss Federal Administrative Court published between October 06 - 12, 2025:
- Judgment of September 26, 2025 (A-993/2025): Spirits tax; annual declaration 2023/2024; the taxpayer is a farmer and is entitled to tax-free personal consumption with regard to the spirits required for his household and agricultural business from his own crops or self-collected domestic wild crops. In a letter dated August 15, 2024, the BAZG requested the taxpayer to submit its annual declaration of duties and stocks of spirits for the period from July 1, 2023 to June 30, 2024 electronically by September 16, 2024 at the latest. The corresponding letter stated that if the electronic declaration was not received by the BAZG by the deadline, the taxpayer would retain his status as a farmer, but any stocks of spirits and products manufactured during the distillation period would be taxed based on his own findings - without taking into account tax-free own consumption. After the taxpayer had received two unsuccessful reminders, the BAZG issued an assessment without taking into account the tax-free own consumption. The taxpayer argued that he should be granted the opportunity to submit the assessment retrospectively, as the reminders were received during the grape harvest season, which is very busy. The FAC came to the conclusion that the taxpayer had breached his declaration obligations and that the assessment had been lawfully issued on the basis of his own findings in accordance with Art. 55 AlkV; dismissal of the appeal.
Administrative assistance (MAC):
Decisions are listed chronologically by publication date.
