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Properties held as business assets do not allow for a lump-sum deduction, while those held as private assets do. The Federal Court ordered the reclassification of two properties long-term leased by A.A. into private assets, thus allowing the lump-sum deduction.

Maintenance contributions that are paid regularly for ongoing needs are taxable, however capital payments are not. The Federal Court demands a reassessment in the case of the tax treatment of a capital payout in an instance of separation.

A self-employed farmer utilized the privileged taxation of liquidation gains after ceasing operations; disputes regarding the tax calculation were dismissed by the Federal Court. Objections to the assessment and lack of legal remedies instruction led to no change in the tax claim.

The Glarus court saw tax evasion and qualified business assets as private assets; the Federal Court disagreed and demanded a reassessment. The Federal Court stated that each newly assessed tax year must be examined anew, regardless of previous decisions from other cantons.

The post-assessment tax procedure in Switzerland aims to reclaim missing tax revenues and can be initiated up to ten years after the tax period. In addition to back taxes, fines or imprisonment may be imposed; no guilt is necessary for the procedure.

Tax fraud in Switzerland uses forged documents to deceive authorities, unlike tax evasion, and can lead to imprisonment. Tax offenses include violations of procedural obligations and result in fines of up to 10,000 Fr.

Tax avoidance through legal means reduces the tax burden, while tax evasion through incorrect or missing information results in legal penalties. Distinguishing these terms reveals methods to legally save on taxes or minimize the consequences of tax offenses.

The EU is examining the introduction of a "virtual permanent establishment" for the taxation of digital companies, based on the number of users, revenue, or contracts. This could serve as a short-term solution while the OECD is working on a global regulation.

Digitalization is changing corporate taxation, as transactions can be conducted without a physical presence in the customer's country. Some countries have introduced short-term "Netflix Taxes" to minimize tax losses.