Latest Judgments of the Federal Court
Here you will find the most recent judgments of the Federal Court (BGer) from bger.ch. For the first three judgments, we present detailed summaries including facts, considerations, and dispositives. For the other judgments, you will find a summary of the facts. The complete summaries of all judgments are available on the Lexplorer portal. There, you can configure your newsletter and receive the latest judgments tailored to your legal areas.
9C_143/2025: Tax issue regarding the transfer of real estate from business to personal assets
Summary of the Facts
A taxpayer (A.________) had established a simple partnership as part of a real estate promotion and reported in his 2011 tax return the transfer of an apartment duplex from his business assets to his personal assets. The tax authority approved the tax assessments for the 2011 tax period, classifying the transfer as a taxable capital gain from his self-employment. The taxpayer disputed that such a transfer had taken place. The lower courts upheld the tax authority's decision.
Summary of the Considerations
- **E.1:** The appeal is admissible, as it concerns the tax liability of a natural person and was addressed before the last cantonal instance. - **E.2:** According to Art. 18 para. 2 LIFD, gains from the transfer of business assets to personal assets are considered taxable income from self-employment. This also erroneously applies to the transfer of reserves. - **E.3:** The lower courts had drawn on statements from the taxpayer and objective evidence documents such as annual accounts to prove the intent of the transfer (subjective and objective elements). An explicit declaration to the tax authority was not necessary, as the intent was clearly recognizable from actions and business documents. - **E.4:** These principles apply to both federal and cantonal taxes.
Summary of the Dispositive
The appeal regarding the tax assessments for federal, cantonal, and municipal taxes was dismissed and the court costs were imposed on the appellant.
6B_124/2024: Judgment on qualified unfaithful management and procedural issues
Summary of the Facts
A.A.________ and B.________ were convicted by the High Court of the Canton of Bern for qualified unfaithful management and complicity. This involved the sale of properties as well as side agreements that secured only private benefits for the appellant. The Federal Court is reviewing appeals against this judgment, focusing particularly on procedural issues (ne bis in idem and the principle of indictment) and the legal classification of the side agreements.
Summary of the Considerations
- **E.1:** The proceedings 6B_124/2024 and 6B_126/2024 are joined, as they are closely related in terms of content.
- **E.2:** The Federal Court affirms that the indictment was sufficiently specified to fully and correctly capture the facts. A violation of the principle of indictment is denied.
- **E.3:** The principle "ne bis in idem" applies only to identical or essentially identical life units. The Federal Court recognizes that the sale of the properties and the relevant side agreements concern different factual situations. However, the High Court included the already adjudicated facts of the property sale in its assessment of the side agreements, which constitutes a violation of the blocking effect.
- **E.4:** The lower court disregarded the legal binding nature of the previous ruling by qualifying the sale of the properties as purely self-serving contrary to the acquitting finding in the original proceedings and incorporating this into its decision.
Summary of the Dispositive
The appeals are upheld, the lower court's judgment is overturned, and the case is referred back for a new decision. The Canton of Bern must pay compensation.
1C_389/2025: Non-treatment of an election appeal
Summary of the Facts
A.________ filed an election appeal on June 10, 2025, against the silent election of Christian Thalmann as mayor and David Häner as deputy mayor in the municipality of Breitenbach. The Administrative Court of the Canton of Solothurn did not address the appeal on June 26, 2025. A.________ filed an appeal with the Federal Court on July 8, 2025, which is now deciding on this matter.
Summary of the Considerations
- **(E.1)** The Administrative Court did not address the election appeal, as the pending criminal complaints against the respondents would not affect their eligibility or election. Furthermore, the appeal was deemed abusive, as it relied solely on criminal complaints without demonstrating their relevance. - **(E.3)** The Federal Court examined whether the appeal met the legally required justification requirements according to Art. 42 para. 2 BGG. It found that A.________'s submissions were untenable and querulous, lacking substantial engagement with the contested decision. Therefore, the appeal was obviously insufficiently justified and exceeded the permissible scope. - **(E.4)** Given the hopelessness of the appeal, the request for free legal aid was denied.
Summary of the Dispositive
The appeal is not addressed, the request for free legal aid is denied, and court costs are imposed.
6B_1091/2023: Judgment in the criminal case
Summary of the Facts
On June 29, 2019, a confrontation occurred in Basel involving several people, including the appellant A.________. In the first instance, he was sentenced to a conditionally executable prison sentence and other sanctions for several offenses, including attempted serious bodily harm and brawling. The appellate court, the Basel-Stadt Court of Appeals, reduced the sentence but confirmed the convictions on key points and ruled on civil claims.
Complete summary of the judgment can be found in the Portal.
8C_41/2024: Decision on accident insurance (Causal link)
Summary of the Facts
The appellant A.________, born in 1986, suffered an accident at work on January 25, 2019, when he was hit on the head by a swinging lever arm of a garage door. After medical treatment, Suva discontinued benefits as of June 1, 2022, and denied a disability pension and an integrity compensation in a decision dated March 23, 2022. An appeal decision dated January 9, 2023, confirmed this decision. The insured's appeal against the decision was dismissed by the Insurance Court of the Canton of Aargau. The Federal Court is reviewing the legality of this decision.
Complete summary of the judgment can be found in the Portal.
1C_360/2024: Judgment regarding the partial revision of local planning for the expansion of Hotel Vetter
Summary of the Facts
The judgment concerns an appeal against the approval of the partial revision of the local planning of the municipality of Arosa by the government of the Canton of Graubünden and the Administrative Court of the Canton of Graubünden. The partial revision allows for the expansion of Hotel Vetter through amendments to the building law and zoning changes. The appellants, owners of adjacent properties, claimed, among other things, the incompatibility of the proposed building height with the local landscape and inadequate coordination of the partial and total revision of local planning. The Federal Court dismisses the appeal, stating that the municipality of Arosa applied the relevant planning principles correctly and did not act arbitrarily in its consideration of interests.
Complete summary of the judgment can be found in the Portal.
9C_240/2025: Liability of a de facto organ in the area of AHV contributions
Summary of the Facts
The compensation fund of the Canton of Thurgau demanded from A.________, a former delegate of the board of directors of the bankrupt C.________ AG, compensation in the amount of CHF 372,018.75 for unpaid social security contributions between 2016 and 2018. The lower court, the Administrative Court of the Canton of Thurgau, found that A.________ was liable as a de facto organ in addition to his formal position until June 30, 2016.
Complete summary of the judgment can be found in the Portal.
4A_237/2025: Decision on the recusal of a court member and on the assessment of chances in the context of a settlement negotiation
Summary of the Facts
B.________ AG filed a lawsuit against A.________ AG at the Commercial Court of the Canton of Aargau, demanding, among other things, payment of CHF 109,877.20 and the removal of the legal objection in a debt collection procedure. During an instructional and settlement negotiation, the president of the Commercial Court made statements regarding the legal assessment of the case, prompting the defendant to file a request for his recusal. The Commercial Court denied the recusal request, after which the defendant appealed to the Federal Court.
Complete summary of the judgment can be found in the Portal.
9C_367/2025: Decision on the admissibility of an appeal in the area of disability insurance
Summary of the Facts
The Federal Court assesses the admissibility of an appeal in the area of disability insurance. The appellant A.________ requested the review of the non-treatment of his third request for a disability pension dated November 8, 2022, by the competent office. The lower court confirmed that the competence for a new review of the disability was not given, and the Federal Court concludes that the appeal does not meet the formal requirements.
Complete summary of the judgment can be found in the Portal.
9C_581/2024: Decision on a new application for benefits from disability insurance
Summary of the Facts
A.________, born in 1965, has repeatedly applied for benefits from disability insurance since 2008, all of which were rejected. In August 2021, she reapplied for benefits, claiming a deterioration in her health condition. The disability insurance relied on an expert opinion from the Office for Medical Expertise (BEM) and denied the application. The Cantonal Court confirmed this decision.
Complete summary of the judgment can be found in the Portal.
2C_232/2025: Short-term residence permit for preparing marriage
Summary of the Facts
The appellant, a definitively rejected national of Zimbabwe, applied to the Migration Office of the Canton of Zurich for a short-term residence permit to prepare for marriage with an Italian citizen residing in Switzerland. The Migration Office denied the permit on suspicion of a sham marriage, which was confirmed by the Security Directorate and the Administrative Court of the Canton of Zurich. The appellant filed an appeal in public law as well as a subsidiary constitutional complaint against this decision.
Complete summary of the judgment can be found in the Portal.
9C_165/2025: Decision on the issue of default interest on municipal taxes
Summary of the Facts
The municipality of Anniviers issued several invoices to A.________ for default interest on already collected municipal taxes (fees for water connections and compensation for missing parking spaces). After an objection and legally multi-stage review, the right to levy these default interest was denied by the cantonal court and the State Council of the Canton of Valais. The municipality of Anniviers then appealed to the Federal Court.
Complete summary of the judgment can be found in the Portal.
1C_382/2025: Inadmissibility of a non-submitted appeal brief
Summary of the Facts
The appellant A.________ filed an appeal against a decision of the Administrative Court of the Canton of Solothurn, in which he was accused of, among other things, driving under the influence. However, the contested decision was not submitted with the appeal brief. The Federal Court instructed the appellant to remedy this deficiency within a deadline. The deadline expired unused, so the appeal had to be disregarded.
Complete summary of the judgment can be found in the Portal.
9C_152/2025: Taxable person and value-added tax – Judgment on tax liability in connection with the operations of an establishment
Summary of the Facts
The appellant, operator of an erotic salon, is required by the Federal Tax Administration (ESTV) to pay value-added tax for the year 2020 (CHF 41,639). The dispute concerns the tax law qualification of the service provision in the salon, in particular, whether the service provided by the appellant or the salon itself or the hosts are considered independent service providers.
Complete summary of the judgment can be found in the Portal.
1C_191/2025: Challenge to the restoration of suspensive effect of an administrative appeal regarding noise remediation
Summary of the Facts
The Federal Court is dealing with an appeal from A.________, who challenges the restoration of the suspensive effect of an administrative appeal by the municipality of Riehen against a decision of the Office for Environment and Energy of the Canton of Basel-Stadt regarding noise remediation on Grenzacherweg. The Basel-Stadt Court of Appeals had restored the suspensive effect in the appeal proceedings, which A.________ sees as a delay in urgently needed noise protection measures.
Complete summary of the judgment can be found in the Portal.
1C_662/2024: Judgment on the continuation and expansion of a landfill
Summary of the Facts
D.________ AG applied for the continuation and expansion of a landfill, which led to several objection and appeal procedures. After the Federal Court partially dismissed the facts in judgment (1C_282/2021), a repeatedly reviewed decision by the cantonal authorities followed. Disputes particularly concerned the safety of school routes and traffic safety due to operational requirements for delivery times.
Complete summary of the judgment can be found in the Portal.
1C_582/2023: Judgment on the building permit for a conversion and extension in Kilchberg
Summary of the Facts
The Building Commission of Kilchberg granted C.B.________ and B.B.________ a building permit for the conversion and extension of a residential house. A.________, as a neighbor, initially challenged this permit before the Building Appeal Court of the Canton of Zurich, which partially reduced the bay window of the extension. Both A.________ and C.B.________ and B.B.________ appealed the decision to the Administrative Court. The Administrative Court upheld the appeal of C.B.________ and B.B.________, lifted the restriction of the bay window by the Building Appeal Court, and confirmed the original building permit. A.________ subsequently filed an appeal in public law to the Federal Court.
Complete summary of the judgment can be found in the Portal.
8C_411/2024: Decision on congenital defects in disability insurance
Summary of the Facts
The minor appellant A.________ suffers from a congenital dental dysplasia (caused by a homozygous mutation in the LTBP3 gene). The IV Office of Lucerne repeatedly rejected a claim for benefits, most recently with a decision dated July 21, 2023. The Cantonal Court of Lucerne confirmed the rejection with a judgment dated May 30, 2024. With an appeal to the Federal Court, A.________ requested the recognition of his dental disease as a congenital defect and the cost coverage for medical measures.
Complete summary of the judgment can be found in the Portal.
9C_372/2024: Inadmissibility of the lawsuit before the cantonal arbitration court
Summary of the Facts
Two independent service providers, a pharmacist and a doctor, were previously convicted of title and fraud offenses. Subsequently, a health insurance company, represented by CSS Assurance-maladie SA, demanded reimbursement of payments based on privately justified claims for damages according to Art. 41 OR. The case was initially handled by the cantonal arbitration court, which demanded repayment. Both parties appealed to the Federal Court as the jurisdiction and legal basis were disputed.
Complete summary of the judgment can be found in the Portal.
2C_390/2025: Decision regarding the veterinary order and the subject of the appeal
Summary of the Facts
A.________ kept a dog that was injured from a fall of about six meters. The cantonal service for consumer and veterinary affairs of the Canton of Valais ordered medical treatment and transfer of the dog to an appropriate facility as well as monitoring of the keeping. A.________ appealed against this order to the Cantonal Court of Valais, which declared the case inadmissible. Consequently, A.________ and the Association B.________ filed an appeal with the Federal Court.
Complete summary of the judgment can be found in the Portal.
9C_42/2025: Judgment regarding disability insurance and integration capability
Summary of the Facts
A.________, born in 1987, suffers from mental illnesses, including social phobia and insecure personality disorder, and registered with the IV Office of Zurich in 2008. After initially supported vocational integration measures and completing training, his benefit request was rejected in 2015 and 2016, with the IV assuming that he could earn an income that would exclude a pension. After further unsuccessful integration efforts, the insured registered again for benefits in 2019 but was required by the IV to undergo inpatient therapy, which did not take place due to his health conditions. The IV Office ultimately denied the renewed benefit request again with a decision dated June 10, 2024. The lower court confirmed this decision.
Complete summary of the judgment can be found in the Portal.
8C_113/2025: Judgment rejecting a disability pension by the IV Office of the Canton of Aargau
Summary of the Facts
The appellant A.________, born in 1966, applied for benefits from disability insurance due to chronic sinusitis and knee complaints that are said to impair her ability to work. The IV Office of the Canton of Aargau denied a pension claim based on a report by Dr. med. C.________. The Insurance Court of the Canton of Aargau confirmed this denial, after which A.________ filed an appeal with the Federal Court.
Complete summary of the judgment can be found in the Portal.
8C_683/2024: Judgment on the reimbursement claim of unemployment insurance
Summary of the Facts
A.________ applied for unemployment insurance benefits starting in September 2016. These were paid until October 2018. After an internal review, the unemployment fund of the Canton of Zurich demanded the reimbursement of overpaid unemployment compensation. The question of reimbursement under the title of procedural revision was disputed. The Social Security Court of the Canton of Zurich dismissed the appeal against the reimbursement order, and the Federal Court also confirmed the unemployment fund's reimbursement claim.
Complete summary of the judgment can be found in the Portal.