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The minimum length of stay for the replacement of owner-occupied homes is an essential element of the property gains tax and cannot be laid down in an administrative ordinance. The Federal Supreme Court annuls the contested decision of the Administrative Court of the Canton of Zurich and states that the application of a circular of the Finance Directorate of the Canton of Zurich concerning the deferment of the real estate gains tax in the case of replacement purchases is contrary to the principle of legality with regard to the minimum period of stay laid down therein.

In its decision (2C_411/2016; 2C_412/2016; 2C_413/2016; 2C_414/2016; 2C_415/2016; 2C_416/2016; 2C_417/2016; 2C_418/2016) of 13 February 2017, scheduled for official publication, the Federal Supreme Court approves the appeals of the Federal Tax Administration (FTA) and annuls the judgments of the Federal Administrative Court of 19 April 2016. In contrast to the Federal Administrative Court, the Federal Supreme Court concluded that information on the tax regime, the tax factors, the tax rates applied in Switzerland and the amount of the tax as well as the income statements is likely to be material and therefore to be transferred to France within the framework of administrative assistance in order to determine the distribution of profits between affiliated companies in the event of a change in transfer pricing policy.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 13 to 19 March 2017.

In its decision (2C_893/2015) of 16 February 2017, which is scheduled for publication, the Federal Supreme Court approves an appeal by the Federal Tax Administration (FTA). According to this, Switzerland may provide administrative assistance to France, even though the request for administrative assistance from France is based on presumed stolen data. The Federal Supreme Court considered that there were no criminal offences in Switzerland and therefore no Swiss laws were violated.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 6 to 12 March 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 27 February to 5 March 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 20 to 26 February 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 13 to 19 February 2017.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 6 to 12 February 2017.