Overview of the tax rulings of the Swiss Federal Administrative Court published between February 10 - 16, 2025:

  • Judgment of February 6, 2025 (A-1348/2023): Direct federal tax, place of assessment (2017 - 2020); According to Art. 3 para. 1 DBG, natural persons are taxable on the basis of personal affiliation if they have their tax domicile or residence in Switzerland. Art. 3 para. 2 DBG specifies that a person is domiciled in Switzerland for tax purposes if they reside here with the intention of remaining there permanently or if federal law assigns them a special legal domicile there. The place of residence is therefore where the center of life interests - the center of life - of the person concerned is objectively located in light of these facts. In the present case, it could not be proven that the center of life was moved from the Zurich municipality to Zug, 13 km away. The assessment made by the Canton of Zug with regard to direct federal tax is therefore null and void. Dismissal of the taxpayer's appeal.‍
  • Judgment of February 5, 2025 (A-2169/2024): Household fee; ruling of February 23, 2024 (constitutionality); The household fee for radio and television is designed to be device-independent and must be paid by every private household. As federal laws are authoritative for the authorities applying the law - and therefore also for the Federal Administrative Court - the existence of a constitutional basis does not need to be examined. Dismissal of the appeal by the taxpayer.

Updates:‍

Administrative Assistance:

Decisions are listed chronologically by publication date.

Tax topics covered in this post:
Income Tax
Other Taxes
Value Added Tax (VAT)