Overview of tax rulings by the Swiss Federal Administrative Court published between February 23 and March 1, 2026:
- Judgment of August 13, 2025 (A-620/2024): Value added tax , subjective tax liability 2015 to 2019; X. entered into a cooperation agreement with B. AG for the marketing of automotive services and leasing for large customers, which, in the complainant's view, results in a simple partnership. According to the appellant, there is no taxable exchange of services because the activities for the cooperation are compensated in the form of a share in profits and losses. The funds received from the cooperation are a share in profits and therefore not remuneration within the meaning of Art. 18 para. 2 lit. f VAT. In its decision, the Federal Administrative Court confirmed the existence of a simple partnership, but stated that the consideration for each individual service must be determined and delimited in order to establish whether a payment was made in consideration for a service or whether it was in fact non-remunerative. Partial approval of the appeal and referral back to the lower court for a discretionary assessment.
- Judgment of February 16, 2026 (A-6892/2025): Value added tax 2018 to 2022; The appellant aims to organize and hold an annual event which, in addition to an awards ceremony and other program items, also includes a raffle. The proceeds from the event, including the proceeds from ticket sales for the event and the proceeds from the sale of raffle tickets, are used for a donation to the young athletes project and the implementation of the event. The young athletes project is based at Sport AG. The appellant considers the proceeds from the sale of raffle tickets to be exempt from tax. The FTA, on the other hand, levied tax on these revenues. After thorough examination, the court concludes that the event does not fall within the scope of the tax exemption under Art. 21 para. 2 no. 23 MWSTG or Art. 21 para. 2 no. 23 aMWSTG. Dismissal of the taxpayer's appeal.
Administrative assistance / updates:
- A-218/2024: Administrative assistance (MAC; Serbia)
- A-2692/2022: Administrative assistance (DTA Italy)
- A-7806/2025: Administrative assistance (requesting state) (MAC; 2021-2024)
Reprint:
- Judgment of February 4, 2022 (A-623/2021): Value added tax; decision upheld by the Federal Supreme Court in its judgment of August 18, 2023 (9C_612/2022)
- Judgment of March 3, 2025 (A-2791/2023): Value added tax ; decision upheld by the Federal Supreme Court in its judgment of September 12, 2025 (9C_200/2025)
Decisions are listed chronologically by publication date.
