Taxes

Taxpayers can lodge an objection within 30 days in the event of assessment errors, where the burden of proof for timely submission lies with the taxpayer. A confirmation from the tax authorities is sufficient to prove adherence to the deadline.

Companies with a turnover of over 100,000 Swiss Francs are subject to value-added tax, except in certain areas such as medicine. A case of an osteopath who fought against her tax liability ended successfully at the Federal Court.

Tax burden in Switzerland decreased by an average of 0.3%; particularly in Appenzell Innerrhoden and Bern. The tax utilization index continues to show large cantonal differences.

State levies such as taxes and fees require a legal basis that clearly establishes the responsible parties and assessment bases. If this is missing, the levy is legally vulnerable and this was confirmed by the Federal Court in a case concerning parking fees.

The Swiss Parliament has decided on a legislative amendment that allows the refund of the withholding tax, even if dividends were negligently not declared, retroactively from 2014. This follows criticism of the strict jurisprudence that previously excluded such refunds.

When selling a property, the profit is taxed with a real estate gain tax; the replacement value, which varies by canton, serves as the basis for calculation. The Federal Court dismissed the complaint regarding the definition of replacement value, as Lucerne was allowed to use the old cadastral value.

In the Canton of Aargau, the inheritance tax is based on the estate sum and the degree of kinship; a woman who lived in separate apartments with her brother failed at the Federal Court with her demand for a lower tax rate. The Federal Court ruled that there was no joint household, as both had completely equipped apartments, which confirmed the original tax claim.

In the case of real estate capital gains tax, only actually paid, value-enhancing expenditures are deductible. Unpaid expenditures are not considered deductible.

The market value of a property is usually determined by expert estimates that take into account both the location and the condition of the property. However, the actual selling price may vary, influenced by subjective factors such as buyer preferences or sales pressure.