Taxes

Taxpayers must submit their tax returns truthfully and on time, and provide additional documents upon request by the authority. If these obligations are not met, a discretionary assessment is made, which can only be contested in the case of obvious inaccuracies.

The Federal Court ruled that the subsequent demand for deferred property gains tax is inadmissible if the replacement property was initially used as a residence after the purchase. The Zurich regulation, which aimed at permanent use of the replacement property, was found to be contrary to federal law.

Wages and other income are taxed, capital gains are often tax-free, but the distinction is complex. In the federal court case, a payment was classified as taxable income because it counts as wages.

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.