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Child support is deductible from income after a divorce if it is paid to the custodial parent until the child reaches the age of majority. Direct payments to the adult child are not tax-deductible.

In most cantons, direct descendants and spouses do not pay inheritance or gift tax, while siblings often have to pay it. A case in the canton of Aargau, where an inheritance was renounced and converted into a gift, was judged as tax evasion and confirmed in court.

The Federal Court allows the deductibility of inheritance taxes as business expenses; excessive reductions by A. AG resulted in an overly high declaration of losses. Inheritance-related capital gains are tax-neutral, the correct loss amounts to 15,521 Fr.

Employers can submit expense regulations for approval to the canton in which they are based, which must be tax-exempt and recognized across cantonal borders. An employee contested the non-recognition of her flat-rate expense deduction despite official approval, and the tax appeal commission decided in her favor.

The Federal Court dismissed the complaint of the tax administration because the calculated depreciations were within the allowed FTA rates; the burden of proof lies with the authority. Depreciations are legitimate if the book value decreases due to use or time and must be justified on business grounds.

Transpositions occur when private individuals sell corporate shares to a controlled company and the proceeds exceed the nominal value. The Federal Court rejected a transposition but saw tax evasion as the interest-free loan was only simulated.

If a tax return is missing, authorities assess at their discretion; an objection is only possible in cases of obvious errors. The federal court rejected a late objection from a GmbH.

Provisions for uncertain liabilities are permissible; their reversal increases the taxable profit when they are no longer justified. The Federal Court confirmed the reversal of a tax provision since no objection was filed against the original assessment.

Input tax deduction allows companies to deduct paid value-added tax; the Federal Administrative Court denied this to an unsuccessful architectural project. The tax administration demanded retracted input taxes, as the incomplete project was still actively managed despite the company being dissolved.