Overview of the tax rulings of the Swiss Federal Administrative Court published between November 24 - 30, 2025:
- Judgment of November 7, 2025 (A-3426/2023): Duty-free importation as inheritance goods; It was disputed whether the vehicle (Aston Martin V8 Volante) could subsequently be assessed as duty-free inheritance goods and whether the duties already paid could be refunded, although the appellant had already brought the vehicle to Switzerland months before the death of his mother, who lived in Germany, and had not made any entry or declaration at the time of importation. The FAC held that the time of entry into the customs territory is decisive for the assessment and that the vehicle was to be qualified as dutiable goods within the meaning of Art. 7 ZG at this time; an exemption from customs duties was out of the question at this time due to the vehicle's lack of status as inherited goods. The failure to bring in and declare the goods constitutes a customs offense; lack of knowledge of the provisions on the obligation to declare does not provide protection. A plea of legitimate expectations fails, as the statements of the customs office ("The duties can [...] be reclaimed") did not constitute unconditional information and did not originate from the competent office; moreover, the complainant bears full responsibility due to the self-declaration principle. Dismissal of the taxpayer's appeal.
Update:
- Judgment of June 10, 2025 (A-3868/2023): Default interest 2012 - 2019 (withholding tax); see our article from July 13, 2025; decision appealed to the BGer.
Decisions are listed chronologically by publication date.
