Latest Rulings of the Federal Court
Here you will find the most recent rulings of the Federal Court (BGer) from bger.ch. For the first three rulings, we present detailed summaries with facts, considerations, and dispositive parts. For the other rulings, 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 you will receive the latest rulings tailored to your areas of law.
7B_98/2025: Inadmissibility of the appeal due to non-payment of the advance costs 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 prosecution chamber of the Canton of St. Gallen due to the discontinuation of proceedings. At the same time, he requested free legal aid. This was denied due to insufficient justification of his alleged need. After the advance costs were set, he also failed to pay them within the stipulated time and made multiple new requests without presenting new facts or evidence.
Summary of the Considerations
- **E.1:** The appellant filed an appeal against the decision of the St. Gallen prosecution chamber. - **E.2:** The appellant's request for free legal aid was denied due to insufficient presentation and substantiation of his need. It was determined that he had already 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 evidence were presented. According to Art. 62 para. 3 BGG and the practice regarding reconsideration of decisions, the new requests were not taken into account. - **E.3.6:** The appellant also did not pay the advance costs after the deadline 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 Dispositive
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 assessed by the cantonal tax administration for the tax years 2020 and 2021 by means of discretionary assessments. This occurred due to the absence of tax returns despite prior reminders. The subsequently submitted tax returns for these years were deemed late appeals and declared inadmissible. The lower court confirmed the legality of the discretionary assessments as well as their legal force.
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 years 2020 and 2021 is to be examined. - **E.2:** The Federal Court freely reviews violations of federal law. The factual findings of the lower court can only be corrected if they are obviously incorrect or legally flawed. - **E.3:** The lower court rightly referred to the relevant criteria for the assumption of nullity of tax decisions. 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 assessment of individual income and deduction items by the tax authority do not justify nullity but possibly contestable estimates, which have, however, become legally binding.
Summary of the Dispositive
The appeal was dismissed, and the court costs were imposed on the appellants.
2C_448/2025: Non-acceptance of the appeal against the decision 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 the restoration of contact between A.________ and her children. The Administrative Court did not consider the appeal due to lack of jurisdiction. The appellants then 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-acceptance decision. Substantiated arguments regarding a violation of federal law or constitutional rights were not presented by the appellants. - **E.2.3:** There is a lack of a detailed discussion of the jurisdiction issue. Furthermore, the contested decision 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 Dispositive
The Federal Court did not consider the appeal and imposed no costs.
9C_671/2024: Right to deduct input tax for services in the field of education and training
Summary of the Facts
The A.________ AG offered online language courses from 2014 to 2018, both interactively ("live lessons") and through self-study. This occurred both nationally and internationally. The question of the right to deduct input tax for tax-exempt educational services was central. The Federal Tax Administration (ESTV) demanded an additional charge of over 40 million francs, as the place of the services was in the country, and no option for taxing these services was made. The Federal Administrative Court confirmed the ESTV's assessment, after which the taxpayer successfully appealed partially to the Federal Court.
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 podiatry as equivalent to the Swiss diploma "Podologist HF" (Higher Technical School). The Swiss Red Cross denied the recognition on the grounds that the health-promoting and disease-related competencies were not present, but recognized the diploma as equivalent to the Swiss "Podologist EFZ" (Federal Certificate of Competence). A.________ subsequently filed an appeal, ultimately up to the Federal Court.
Complete summary of the judgment can be found in the Portal.
9C_334/2025: Judgment regarding the withholding tax liability of a stock corporation
Summary of the Facts
The A.________ AG had declared a gross dividend of CHF 3,000,000 for the tax period 2021 and indicated the corresponding amount of withholding tax of CHF 1,050,000 according to Form 103, but neither transferred nor recognized it. The Federal Tax Administration (ESTV) initiated collection proceedings for the amount including late interest. The A.________ AG contested the tax assessment decision and subsequent administrative decisions. The Federal Administrative Court largely dismissed her appeal but recognized errors in the examination of the jurisdiction of the ESTV. The appellant then appealed to the Federal Court.
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 was ordered for five years. The case concerns their respective contributions to international drug trafficking over several years, particularly in heroin trafficking, as well as money laundering.
Complete summary of the judgment can be found in the Portal.
7B_323/2025: Decision regarding the non-collection of an advance payment in the appeal proceedings
Summary of the Facts
The appellant filed a complaint with the Federal Court against a decision of the Administrative Court of the Canton of Zug. According to the Federal Court, the appellant was required to pay an advance fee, which was not received despite deadlines and extensions.
Complete summary of the judgment can be found in the Portal.
4A_184/2025: Inadmissibility of the appeal in the rental dispute
Summary of the Facts
The case centers on a dispute regarding a rental relationship and the corresponding subletting of an apartment in Geneva. The plaintiff (D.________) has made claims for rent fixation and contestation of a termination, while the defendants, including the heirs of E.________, challenged the admissibility of their party status and the conduct of the proceedings. Various decisions by the lower courts, including a procedural order regarding the stay of proceedings, led to appeals by the defendants up to the Federal Court.
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 regulations. After a traffic accident on June 9, 2022, he falsely attributed responsibility to a third party 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.
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 the 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 established his main residence in Switzerland on March 1, 2014. The cantonal tax office Vaud presented him and his then-wife with a uniform tax bill for the entire tax year. A.A.________ filed an appeal demanding separate taxation for the periods before and after the move.
Complete summary of the judgment can be found in the Portal.