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 with facts, considerations, and dispositions. For the subsequent judgments, you will find a summary of the facts. The complete summaries of all judgments are available on the portal of Lexplorer. There you can configure your newsletter and receive the latest judgments tailored to your areas of law.
7B_98/2025: Inadmissibility of the appeal due to failure to pay the cost advance and rejection of a request for reconsideration of the denial of free legal aid
Summary of the Facts
A lawyer filed an appeal against a decision of the St. Gallen Cantonal Court due to the discontinuation of a proceeding. At the same time, he requested free legal aid. This was denied due to insufficient justification of his alleged need. After the cost advance was set, he failed to pay it within the stipulated period and repeatedly filed new requests without presenting new facts or evidence.
Summary of the Considerations
- **E.1:** The appellant filed an appeal against the order of the St. Gallen Chamber of Appeals. - **E.2:** The appellant's request for free legal aid was denied due to insufficient presentation and substantiation of his need. It was noted that he had previously been required to disclose his financial situation in an earlier decision (Judgment 7B_238/2024) without adequately doing so. - **E.3.1 to E.3.5:** The appellant repeatedly requested extensions and reconsiderations of the decision regarding free legal aid. No new significant facts or novelties were presented. According to Art. 62 para. 3 BGG and the practice regarding the reconsideration of decisions, the new requests were not considered. - **E.3.6:** The appellant also failed to pay the cost advance after an extension was set. Therefore, the appeal was not considered. - **E.4:** The court costs were determined based on the conduct of the appellant.
Summary of the Disposition
The reconsideration and the appeal were not considered, and court costs were imposed.
9C_182/2025: Appeal against discretionary assessments
Summary of the Facts
The spouses A.A. and B.A., residing in the Canton of Vaud, were definitively taxed by the cantonal tax administration for the tax periods 2020 and 2021 through discretionary assessments. This occurred due to the lack of tax returns despite prior reminders. The subsequently submitted tax returns for these years were classified as late appeals and declared inadmissible. The previous instance confirmed the legality of the discretionary assessments and their finality.
Summary of the Considerations
- **E.1:** The Federal Court considers the appeal, as the formal requirements are met. The legal question regarding the validity of the discretionary assessments for the tax periods 2020 and 2021 is to be examined. - **E.2:** The Federal Court freely examines violations of federal law. The factual findings of the previous instance are only to be corrected if they are obviously incorrect or legally erroneous. - **E.3:** The previous instance rightly applied the relevant criteria for declaring tax decisions null and void. The discretionary assessments could only be declared null if qualified substantive inaccuracies and serious procedural errors could be cumulatively proven. This was not the case here. - **E.4:** The objections of the appellants regarding the evaluation of individual income and deduction items by the tax authority do not justify nullity, but possibly contestable estimates, which have however become final.
Summary of the Disposition
The appeal was dismissed and court costs were imposed on the appellants.
2C_448/2025: No consideration of the appeal against the order of the Administrative Court of Zurich
Summary of the Facts
A.________ and B.________ filed an appeal with the Administrative Court of the Canton of Zurich and requested supervisory action against various institutions as well as a restoration of contact between A.________ and her children. The Administrative Court did not consider the appeal due to lack of jurisdiction. Subsequently, the appellants filed an appeal with the Federal Court.
Summary of the Considerations
- **E.1:** The Administrative Court of Zurich did not consider the appeal based on cantonal law (including VRG/ZH, EG KESR/ZH, GSG/ZH) due to lack of jurisdiction. - **E.2:** The requirements for the justification of the appeal at the Federal Court are high, especially in the case of a non-consideration decision. Substantive arguments regarding a violation of federal law or constitutional rights were not presented by the appellants. - **E.2.3:** There is a lack of detailed discussion of the jurisdictional issue. Furthermore, the contested order provides indications of competent authorities. - **E.2.4:** The objection regarding the cost regulation is based on cantonal law. Federal Court interventions would only be considered in cases of arbitrariness, which has not been demonstrated here.
Summary of the Disposition
The Federal Court did not consider the appeal and did not impose any costs.
9C_671/2024: Right to deduct input tax for services in education and training
Summary of the Facts
The A.________ AG offered online language courses during the tax periods 2014 to 2018, both interactively ("live teaching") and autodidactically. This occurred both nationally and internationally. The question of the input tax deduction for tax-exempt educational services was central. The Swiss Federal Tax Administration (ESTV) demanded a subsequent charge of over 40 million francs, as the place of the services is in Switzerland and no option for taxation of these services was made. The Federal Administrative Court confirmed the ESTV's assessment, after which the taxpayer successfully appealed partially to the Federal Court.
The complete summary of the judgment can be found in the portal.
2C_49/2024: Recognition of a Polish diploma as Podologist HF in accordance with Swiss and international law
Summary of the Facts
The Polish citizen A.________ applied for the recognition of her Polish diploma in the field of podology as equivalent to the Swiss diploma "Podologist HF" (Higher Technical School). The Swiss Red Cross refused the recognition on the grounds that the health-promoting and disease-related competencies were not given, but recognized the diploma as equivalent to the Swiss "Podologist EFZ" (Federal Certificate of Competence). A.________ then filed an appeal, ultimately to the Federal Court.
The complete summary of the judgment can be found in the portal.
9C_334/2025: Judgment regarding the liability for withholding tax of a stock corporation
Summary of the Facts
The A.________ AG declared a gross dividend of CHF 3,000,000 for the tax period 2021 and reported the corresponding amount of withholding tax of CHF 1,050,000 according to Form 103, but neither transferred nor acknowledged it. The Swiss Federal Tax Administration (ESTV) initiated collection of the amount including late interest. The A.________ AG challenged the tax assessment decision as well as subsequent administrative decisions. The Federal Administrative Court largely dismissed her appeal but recognized errors in the review of the ESTV's jurisdiction. The appellant then appealed to the Federal Court.
The complete summary of the judgment can be found in the portal.
6B_251/2025: Judgment of the Federal Court 6B_251/2025 and 6B_253/2025
Summary of the Facts
Two individuals, A.A. _______ and B.A. _______ (former spouses), were convicted by the Tribunal criminel des Montagnes et du Val-de-Ruz for serious violations of the Narcotics Act and other offenses to prison sentences of nine and six years, respectively. Additionally, their expulsion from the country for five years was ordered. The case concerns their respective contributions to international drug trafficking over several years, particularly regarding heroin trade, as well as money laundering.
The complete summary of the judgment can be found in the portal.
7B_323/2025: Decision on the non-collection of a cost advance in the appeal procedure
Summary of the Facts
The appellant filed a complaint with the Federal Court against an order of the Administrative Court of the Canton of Zug. According to the Federal Court, the appellant had to pay a cost advance, which was not received despite deadlines and extensions.
The complete summary of the judgment can be found in the portal.
4A_184/2025: Inadmissibility of the appeal in a rental dispute
Summary of the Facts
The case centers around a dispute regarding a rental relationship and the corresponding subleasing of an apartment in Geneva. The plaintiff (D.________) has made claims for rent fixation and contesting a termination, while the defendants, including the heirs of E.________, disputed the admissibility of their party status and procedural conduct. Various decisions of the previous instances, including a procedural order regarding the suspension of proceedings, led to complaints from the defendants up to the Federal Court.
The complete summary of the judgment can be found in the portal.
6B_542/2025: Forgery, false accusation, and traffic violations
Summary of the Facts
The appellant A.A. was convicted by the first-instance judgment of the District Court of La Côte on October 22, 2024, for various offenses, including forgery, false accusation, and violations of traffic rules. After a traffic accident on June 9, 2022, he falsely attributed responsibility to a third party in order to evade criminal prosecution. The appellant's appeal was dismissed by the Cour d'appel pénale des Tribunal cantonal des Kantons Vaud on April 3, 2025.
The complete summary of the judgment can be found in the portal.
9C_416/2024: Tax law: Change of tax liability status during a tax period in an international context
Summary of the Facts
The appellant (A.A.________) and his then-wife (B.A.________) were jointly liable for taxes for the tax period 2014. The appellant spent the first two months of 2014 in France and was tax resident there before he took up his main residence in Switzerland on March 1, 2014. The cantonal tax office Vaud issued a unified tax bill for the entire tax year to him and his then-wife. A.A.________ filed an appeal demanding separate taxation for the periods before and after the move.
The complete summary of the judgment can be found in the portal.