In a judgement intended for publication, the Swiss Federal Supreme Court has invalidated the practice of the Federal Tax Administration.
The legislator had abolished the Dumont practice in 2010 by expressly allowing the deduction, as maintenance costs, of “costs for the restoration of recently acquired real estate”.
Ariane Grenon practices in all fields of Swiss tax law, including corporate and personal taxation as well as philanthropy.
A taxpayer residing in canton of Vaud receives from his Geneva based employer a lump-sum allowance for the use of his private vehicle for business purposes according to an expense policy approved by the Geneva tax authorities.
The ne bis in idem principle does apply to tax evasion and complicity in tax evasion. However, the Federal Court […]
In a decision intended for publication (2C_950/2021), which confirms a previous decision (2C_701/2015) after having confronted the criticism of the […]
The Federal court confirmed this in a case concerning a farmer from Vaud who, after having stopped his independent activity, gave parcels of land to his children.
This is what the Swiss Federal Supreme Court has decided in a decision to be published (2C_263/2020, 10.12.2021).
In a decision intended for publication concerning a contractual real estate fund holding real estate in particular in the canton of Fribourg, the Federal Court has confirmed that the canton may levy a transfer tax on the transfer of the fiduciary ownership of the real estate from the former fund management to the new one.