The Swiss Federal Supreme Court annulled four decisions to levy ex officio taxes on taxpayers who had never filed a tax return.
In two rulings handed down in the first half of 2024, the Swiss Supreme Court has ruled on two important issues arising in the field of Swiss withholding tax.
We are delighted to announce that Etienne von Streng has been recognized by Best Lawyers 2025.
The Federal Court confirms that the preferential taxation of hidden reserves provided for in art. 37b LIFD (cessation of self-employed […]
In ruling 9C_391/2023 (intended for publication), the Swiss Federal Court ruled that the compensatory payment made by the buyer of […]
In ruling 9C_312/2023 of December 7th 2023 (to be published), the Swiss Federal Supreme Court (SFSC) confirmed the precedent set […]
In a ruling proposed for publication (9C_610/2022 of September 7, 2023), the Federal Supreme Court confirmed the Federal tax administration’s (FTA) interpretation […]
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”.