Categories: Supreme Tax Court cases (737 found)

1. 07.02.2026

   Obligation to register usufruct in the land register also su ...

   If the seller of a property has granted a third party a right of usufruct prior to the conclusion of the purchase agreement, and this right has not yet been entered in the land register at the time of conclusion of the agreement, the transaction is subject to real estate transfer tax. This was decided by the Supreme Tax Court in a most recently published judgment.

   Categories: Supreme Tax Court cases

   Keywords: sale of property, residential buildings
2. 01.02.2026

   Tax deduction for donations to Swiss foundation

   The free movement of capital under Article 63 of the Treaty on the Functioning of the European Union is not violated if the tax treatment of a donation to a foundation based in the Swiss Confederation is subject to national requirements that apply in the Member State of the donor. According to the Supreme Tax Court, the national legislature is not obliged to recognize the charitable status under foreign law.

   Categories: Supreme Tax Court cases

   Keywords: donations, charitable status, foreign fo ...
3. 31.01.2026

   Late filing penalty and the corona pandemic crisis

   With the extension of the tax return deadlines for the 2019 tax period, the legislator took into account the difficulties caused by the coronavirus pandemic. However, if taxpayers missed these deadlines as well late filing penalties had to be imposed. There was no room to exercise discretion, the Supreme Tax Court said in a most recently published decision.

   Categories: Supreme Tax Court cases

   Keywords: penalty, filing deadlines
4. 26.01.2026

   Recurring remuneration from employee profit participation ri ...

   Recurring remuneration from an employee's mandatory employee profit participation right (PPR) is not generally covered by the provisions of Section 19 (1) sentence 1 no. 1 Income Tax Act (ITA) for income from employment. This was decided by the Supreme Tax Court in a most recently published judgment.

   Categories: Supreme Tax Court cases

   Keywords: employment income, profit participation ...
5. 26.01.2026

   Taxation of current income from participation in employer's ...

   Recurring remuneration from a typical silent partnership between the employee and the employer company is taxable as capital investment income within the meaning of Section 20 (1) No.4 Income Tax Act and not separately as commercial income or income from employment.

   Categories: Supreme Tax Court cases

   Keywords: investment income, employment income, si ...
6. 26.01.2026

   Trade tax liability of a foundation with legal capacity

   In a recently published decision, the Supreme Tax Court clarified that foundations with legal capacity are not subject to trade tax per se. The decisive factor is whether economic business operations within the meaning of the Trade Tax Act are carried out.

   Categories: Supreme Tax Court cases

   Keywords: economic activity, foundation
7. 18.01.2026

   No reduction of taxable company car benefit by parking costs ...

   The Supreme Tax Court decided that the taxable benefit from private use of a company car may not be reduced by parking costs borne by the employee. The provision of a parking space or garage free of charge is considered separate to the benefit in kind of using a company car for private trips.

   Categories: Supreme Tax Court cases

   Keywords: employee benefit, company car, benefit i ...
8. 16.01.2026

   Restriction to offset losses from tax deferral model in case ...

   In a recent judgment, the Supreme Tax Court held that the loss offset restrictions of Section 15b of the Income Tax Act would come into effect if the investor did not actively participate in the project. This also applies if the initiator of a tax deferral model, as a founding partner, participates on the same terms as the other investors.

   Categories: Supreme Tax Court cases

   Keywords: restriction, tax deferral scheme, loss c ...
9. 12.01.2026

   Rental of parking space in connection with double-household ...

   In a recently published decision, the Supreme Tax Court held that an employee, in addition to the deduction of expenses for the rented apartment as double-household relief, can also claim the costs for a parking space as income-related expenses.

   Categories: Supreme Tax Court cases

   Keywords: deduction, double-household
10. 12.01.2026

    Increase in value of shares in a corporation subject to gift ...

    According to Section 7 (8) sentence 1 of the Inheritance and Gift Tax Act, the increase in value of shares in a corporation is deemed to be a gift. In a most recently published decision, the Supreme Tax Court held that this provision does not contain any subjective elements, neither in the form of awareness of the gratuitous nature nor of an intention of personal enrichment.

    Categories: Supreme Tax Court cases

    Keywords: gift tax, value impairment, taxable valu ...
11. 09.01.2026

    Hidden profit distribution due to worthless right of first r ...

    A shareholder with a 50.1% stake in a limited liability company (GmbH) who reduces his debt by assigning a non-valuable position designated as a right of first refusal in connection with a property belonging to him to another group company which he indirectly controls might face the consequences of a hidden profit distribution. In a recent judgment the Supreme Tax Court held that this is the case if the GmbH “pays” for this by “taking over” the negative clearing account with the other group company.

    Categories: Supreme Tax Court cases

    Keywords: worthless debt, hidden distributions
12. 19.12.2025

    Compensation for violation of data protection by tax authori ...

    In a recently published decision, the Supreme Tax Court has for the first time commented on the requirements for claims of damages before the tax court against a tax authority due to violation of data protection regulations. Such action for damages pursuant to Art. 82 of the General Data Protection Regulation (GDPR) is generally inadmissible (for want of being adversely affected or burdened) if there has been no prior out-of-court request of the claim.

    Categories: Supreme Tax Court cases

    Keywords: damages, Data Protection
13. 19.12.2025

    German taxation of payments from US 401(k) pension plan

    Payments from a pension plan under Section 401(k) of the US Internal Revenue Code are subject to income tax according to Section 22 No. 5 Sentence 2 letter b of the German Income Tax Act if made before 1 January 2025. The Supreme Tax Court’s conclusion on the matter is largely the result of the structural comparability recognized and acknowledged by Germany pursuant to Section 1 (1), § 1b (2) and (3) of the Law on Promotion of Employer Pension Schemes (Betriebsrentengesetz) specifying ways and means in which employers can organize occupational pension schemes.

    Categories: Supreme Tax Court cases

    Keywords: US Pensionsplan, pension plan
14. 14.12.2025

    No gift tax exemption for contributions to state foundation

    Donations to a foundation with legal capacity established by a federal state are not exempt from gift tax if, according to the purposes specified in the statutes of the foundation, the donations do not exclusively serve the purposes of the federal state and are not exclusively used for tax-privileged purposes. This is the conclusion reached by the Supreme Tax Court in a recently published decision.

    Categories: Supreme Tax Court cases

    Keywords: donations, gift tax, foundation
15. 14.12.2025

    No confiscation and utilization of damaged oil tanker and it ...

    In two separate but substantively related appeal proceedings for preliminary legal protection, the Supreme Tax Court held that customs authorities are not permitted to confiscate and to utilize the oil tanker “Eventin” for the time being in light of the European Union (EU) sanctions against Russia. The court sees “reasonable doubts“ as to the legitimacy of the proposed measures. It is not clear whether, despite EU sanctions, the ship and its cargo are allowed to enter and leave EU territory due to an exception applicable for emergencies.

    Categories: Supreme Tax Court cases

    Keywords: international shipping, fuel oil, Russia
16. 13.12.2025

    Supreme Tax Court considers the land tax reform (“federal mo ...

    In three cases and following oral proceedings on 12 November 2025, the Supreme Tax Court held that using the capitalized earnings value method for the valuation of residential property to determine the land tax from January 1, 2025, to be constitutional.

    Categories: Supreme Tax Court cases

    Keywords: land tax, Taxation of real estate
17. 12.12.2025

    No hidden distribution of severance pay for pension commitme ...

    The Supreme Tax Court once again decided on pension promises to a managing director who is also the majority shareholder of the employer company and specified in more detail the rules for distinguishing allowable business expenses from disallowable “hidden distributions”. In the case at hand the plaintiff received compensation for early termination of pension claims as a result of significant financial difficulties of the company.

    Categories: Supreme Tax Court cases

    Keywords: pension, hidden distributions, severance ...
18. 08.12.2025

    Extended trade tax deduction in case of property rental toge ...

    Operating equipment is not part of the real estate for valuation purposes, its joint rental together with the real estate is harmful to the extended trade tax deduction pursuant to Section 9 No. 1 Sentence 2 Trade Tax Act. This also applies if the operating facility is permanently attached to the land or building. The only exception to this rule is if the joint-letting of the operating equipment permanently attached to the land or building is considered a secondary activity that does not affect the tax benefit, the Supreme Tax Court said in a most recent judgment.

    Categories: Supreme Tax Court cases

    Keywords: extended trade tax deduction
19. 07.12.2025

    No accrual of loan interest if terms of payment are prolonge ...

    If a majority shareholder and the company decide that the interest maturity date from a loan granted to the company should be extended, the interest does not immediately accrue to the shareholder if the amendment was concluded prior to the original interest due date. According to the Supreme Tax Court, this applies irrespective of whether the terms and circumstances of the prolongation are customary and in line with arm's length principles.

    Categories: Supreme Tax Court cases

    Keywords: accruall, deferral, interest period
20. 07.12.2025

    Compensation for waiver of usufruct on leased property subje ...

    The remuneration for waiving a right of usufruct to a private property is taxable as compensation in accordance with Section 24 No. 1 letter a of the Income Tax Act (ITA) if the owner of the usufruct right at the time of the waiver has actually leased the property and earned taxable income from rental and leasing. According to a recent decision of the Supreme Tax Court, this applies irrespective of whether the taxpayer receiving compensation for lost or foregone income was under legal, economic, or actual pressure at the time the agreement for waiver was concluded.

    Categories: Supreme Tax Court cases

    Keywords: compensation payment, waiver
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