Overview of the tax rulings of the Swiss Federal Administrative Court published between November 18 - 24, 2024:
- Judgment of October 31, 2024 (A-4733/2024): Turnover tax; A Liechtenstein single-investor fund organized as a collective trusteeship does not qualify as an exempt investor within the meaning of Art. 17a para. 1 let. c StG if the fund has no equivalent under Swiss law. Dismissal of the taxpayer's appeal.
- Judgment of November 1, 2024 (A-3646/2023): VAT; brokerage in the financial sector; In the present case, it is disputed whether the brokerage fee paid by the respective investors to the appellant is a fee for a service taxable at the standard rate or - as the appellant argues - a fee for a brokerage exempt from tax pursuant to Art. 21 para. 2 no. 19 let. a MWSTG. For each mortgage brokered to the investor via the mortgage platform, the investor owes the appellant a brokerage fee and compensation for expenses as at the transfer date. The Federal Administrative Court comes to the conclusion that the appellant has a vested interest in the content of the brokered contract, which, in accordance with the case law, excludes brokerage exempt from tax pursuant to Art. 21 para. 2 no. 19 let. a MWSTG. The services in dispute are taxable, which is why the appeal is rejected.
- Ruling of November 1, 2024 (A-5117/2023): VAT (brokerage services, tax period 2021); The brokerage of mortgage products qualifies as exempt from VAT in the present case. Both the cooperation agreement and the description of the complainant's services on its website show that the aim of the contractual relationship between the customer and the complainant is always to arrange the most favorable mortgage for the customer; thus, in the present case, the intermediary activity is in the foreground; approval of the taxpayer's complaint.
- Judgment of November 8, 2024 (A-2846/2024): Tax periods 2014-2017 (VAT, tax succession, limitation period); A tax succession is given if a closed part of the assets or business is taken over. The tax succession is to be considered as a whole, so that it cannot be relevant for the procedural succession whether the transferred company still exists. Dismissal of the taxpayer's appeal.
Administrative Assistance:
- A-3939/2024
- A-2795/2023 (decision appealed to the Federal Supreme Court)
- A-2793/2023 (decision appealed to the Federal Supreme Court)
- A-3939/2024
- A-1964/2024
Updates:
- A-4978/2022 (decision confirmed by the Federal Supreme Court in its ruling of 25.10.2024(9C_482/2024))
Decisions are listed chronologically by publication date.
