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 rulings. For the additional 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 areas of law.
7B_98/2025: Inadmissibility of the appeal due to unpaid 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 Public Prosecutor's 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 substantiation of his alleged need. After the advance cost was set, he failed to pay it within the stipulated time and submitted 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 Public Prosecutor's Chamber of St. Gallen. - **E.2:** The appellant's request for free legal aid was denied due to insufficient representation and substantiation of his need. It was established 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 novelties were presented. According to Art. 62 para. 3 BGG and the practice regarding the reconsideration of decisions, the new requests were not admitted. - **E.3.6:** The appellant did not pay the advance cost even after setting a deadline. Therefore, the appeal was not admitted. - **E.4:** The court costs were determined based on the conduct of the appellant.
Summary of the Ruling
The reconsideration and the appeal were not admitted, and court costs were imposed.
9C_182/2025: Appeal against discretionary assessments
Summary of the Facts
Mr. and Mrs. A.A., residing in the Canton of Vaud, were assessed for the tax periods 2020 and 2021 by the cantonal tax administration through discretionary assessments. This occurred due to the absence of tax returns despite prior reminders. The subsequently submitted tax returns for these years were classified as late appeals and declared inadmissible. The lower court confirmed the legality of the discretionary assessments and their finality.
Summary of the Considerations
- **E.1:** The Federal Court admits 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 lower court may only be corrected if they are obviously incorrect or legally flawed. - **E.3:** The lower court rightly considered the relevant criteria for declaring the invalidity of tax assessments. Discretionary assessments could only be declared invalid if qualified substantive inaccuracies and serious procedural errors could be cumulatively demonstrated. 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 invalidity but possibly contestable estimates, which have, however, become final.
Summary of the Ruling
The appeal was dismissed and the court costs were imposed on the appellants.
2C_448/2025: Non-admission of the appeal against the decision of the Zurich Administrative Court
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 admit the appeal due to a lack of jurisdiction. Subsequently, the appellants appealed to the Federal Court.
Summary of the Considerations
- **E.1:** The Zurich Administrative Court did not admit the appeal based on cantonal law (including VRG/ZH, EG KESR/ZH, GSG/ZH) due to a lack of jurisdiction. - **E.2:** The requirements for substantiating the appeal at the Federal Court are high, especially in the case of a non-admission 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 jurisdictional issue. Furthermore, the contested decision provides indications of competent authorities. - **E.2.4:** The complaint 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 Ruling
The Federal Court did not admit the appeal and did not impose any costs.
9C_671/2024: Right to deduct input tax for educational services
Summary of the Facts
The A.________ AG offered online language courses from 2014 to 2018, both interactively ("live classes") and autodidactically. This occurred both nationally and internationally. The question of input tax deduction for tax-exempt educational services was central. The Federal Tax Administration (ESTV) demanded a supplementary charge of over 40 million francs, as the place of the services was in Switzerland and there was no option to tax these services. The Federal Administrative Court confirmed the assessment of the ESTV, after which the taxpayer successfully appealed partially to the Federal Court.
You can find the complete summary of the judgment 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 Vocational School). The Swiss Red Cross refused 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.________ then filed an appeal, ultimately to the Federal Court.
You can find the complete summary of the judgment in the Portal.
9C_334/2025: Judgment regarding withholding tax liability of a joint-stock company
Summary of the Facts
The A.________ AG registered 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 paid nor acknowledged it. The Federal Tax Administration (ESTV) initiated collection of 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 acknowledged errors in the examination of the jurisdiction of the ESTV. The appellant then appealed to the Federal Court.
You can find the complete summary of the judgment 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 sentenced by the District Court of Montagnes et du Val-de-Ruz to prison terms of nine and six years for serious violations of the Narcotics Act and other offenses. Their expulsion from the country was also ordered for five years. The case concerns their respective contributions to international drug trafficking over several years, particularly heroin trafficking, as well as money laundering.
You can find the complete summary of the judgment in the Portal.
7B_323/2025: Decision on the non-imposition of an advance cost in the appeal procedure
Summary of the Facts
The appellant filed an appeal to 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 cost, which was not received despite a deadline and an extension.
You can find the complete summary of the judgment in the Portal.
4A_184/2025: Inadmissibility of the appeal in a rental dispute
Summary of the Facts
The case concerns a dispute over a rental agreement and the corresponding subletting of an apartment in Geneva. The plaintiff (D.________) has asserted claims for rent fixation and contestation of a termination, while the defendants, including the heirs of E.________, contested the admissibility of their party status and the conduct of the proceedings. Various decisions of the lower courts, including a procedural order regarding the suspension of the proceedings, led to appeals by the defendants to the Federal Court.
You can find the complete summary of the judgment 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 appeal of the appellant was dismissed by the Criminal Appeal Court of the Cantonal Tribunal of Vaud on April 3, 2025.
You can find the complete summary of the judgment in the Portal.
9C_416/2024: Tax law: Change of assessment 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 subject to taxation 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 of 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.
You can find the complete summary of the judgment in the Portal.