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The Federal Supreme Court annuls an appealed decision of the Administrative Court of the Canton of Berne and states that the competence to tax the deferred tax substrate is vested in the canton of move-in even in the case of reinvestment-related changes of ownership, i.e. the sale of the replacement property within a short period of time (uniform method).

Overview of the tax rulings of the Swiss Federal Supreme Court published in the week of October 16 - 22, 2017.

Overview of the tax rulings of the Swiss Federal Supreme Court published in the week of October 9 - 15, 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 2 - 8 October 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 25 September - 1 October 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 18 - 24 September 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 11 - 17 September 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 4 - 10 September 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 28 August - 3 September 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 21 - 27 August 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 14 - 20 August 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 7 - 13 August 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 31 July - 6 August 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 24 - 30 July 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 17 - 23 July 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 3 - 9 July 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 26 June - 2 July 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 19 - 25 June 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 12 - 18 June 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 5 - 11 June 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 29 May - 4 June 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 22 - 28 May 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 15 to 21 May 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week 8 - 14 May 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 1 to 7 May 2017.