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 including facts, considerations, and rulings. For the other rulings, you will find a summary of the facts. The complete summaries of all rulings are available on the portal of Lexplorer. There you can configure your newsletter and receive the latest rulings tailored to your legal areas.
4A_37/2025: Rent Reduction Due to Government-Ordered Business Closures in the Context of the Covid-19 Pandemic
Summary of the Facts
The A.________ GmbH (tenant of the club) requested a rent reduction of at least 50% due to the Covid-19 related closures of its establishment. The B.________ AG (landlord) rejected this. After the first instance and the cantonal court (Higher Court of Graubünden) dismissed the tenant's lawsuit, it appealed to the Federal Court to enforce a reduction in rent.
Summary of the Considerations
- **E.1:** The Federal Court stated that the prerequisites for handling the appeal are met. - **E.2:** The requirements for substantiating the appeal according to Art. 42 and Art. 106 BGG were explained. - **E.3:** The Federal Court bases its decision on the facts established by the lower court, unless there is an obvious error. - **E.4:** The lower court and the Federal Court unanimously concluded that the government-ordered closures due to the Covid-19 pandemic do not constitute a defect in the sense of Art. 259a OR. Restrictions on business activities pertain to operational-related and not property-related qualities of the rental object. A guarantee of the permanent use of the rental property as a club was also not proven. The entrepreneurial risks lie with the tenant. - **E.5:** The argument of the appellant regarding "clausula rebus sic stantibus" was not considered, as it was not sufficiently presented.
Summary of the Ruling
The appeal is dismissed, the court costs are imposed on the appellant, and they must pay the respondent a party compensation.
8C_422/2025: Decision on the Appeal Regarding the Termination of Eligibility for Unemployment Benefits
Summary of the Facts
An insured person appealed against the decision of the Administrative Court of the Canton of Bern, which confirmed a termination of eligibility for unemployment benefits ordered by the Cantonal Office for Unemployment Insurance. The appropriateness of the job-seeking efforts during a specific period prior to the termination of the employment relationship was disputed.
Summary of the Considerations
- **E.1:** The Federal Court examines the requirements for the appeal according to Art. 95 and 97 BGG. It explains the necessity of a specific engagement with the considerations of the contested decision, whereby appellate criticism is inadmissible. - **E.2:** The lower court found that the job-seeking efforts of the appellant between the termination and the end of the employment relationship were insufficient and confirmed the termination of eligibility. - **E.3:** The appellant does not sufficiently challenge the decisive considerations but argues about irrelevant periods that the lower court did not consider significant. - **E.4:** Due to the lack of substantiation, the appeal is dismissed in a simplified procedure (Art. 108 para. 1 lit. b BGG). - **E.5:** Court costs are not levied exceptionally (Art. 66 para. 1 sentence 2 BGG).
Summary of the Ruling
The appeal is not considered, and no court costs are incurred.
9C_15/2025: Ruling on the Assessment of Income and Wealth Taxes for the Tax Year 2011
Summary of the Facts
A.A.________ and B.A.________ appealed against the tax assessment for the tax year 2011 by the tax administration of the Canton of Bern. Disputed points particularly concerned the consideration of income from an inheritance community in Germany and property in the Canton of Graubünden for the determining income and wealth, as well as the question of assessment limitation. The complaints were partially dismissed or not considered by the lower courts.
Summary of the Considerations
- **E.1:** The Federal Court explains the admissibility of a joint appeal for cantonal and municipal taxes as well as direct federal taxes based on similarly regulated legal questions. - **E.2:** The requirements for substantiating appeals were explained. The Federal Court does not consider insufficiently substantiated objections. - **E.3:** The dispute particularly concerned the consideration of income from a participation in an inheritance community in Germany and property in the Canton of Graubünden for the determining income and wealth. The lower court confirmed the determining consideration of this income. - **E.4:** Regarding an alleged delay in justice, the Federal Court does not consider the appeal due to lack of substantiation. - **E.5:** The Federal Court clarifies that no assessment limitation has occurred; it refers to interruption and suspension actions by the tax administration as well as the objection procedure. - **E.6:** Although a violation of the right to be heard in the lower court procedure was established, its impact on the decision was assessed as minor and incidental.
Summary of the Ruling
The appeal was dismissed and court costs of 2,000 francs are imposed.
5A_523/2024: Ruling on Inheritance Division
Summary of the Facts
The estate of D.________, who passed away in 1990, has not yet been divided. After the death of his wife E.________ in 2017, her heirs A.________ and B.________ requested judicial division. The estates of D.________ and E.________ contain real estate and liquid assets. It was disputed in the courts whether the division of the two estates could occur together and what allocation values would apply to the real estate.
Complete summary of the ruling can be found on the Portal.
6B_685/2024: Inadmissibility
Summary of the Facts
A.________, a Serbian national, was convicted of various offenses such as aggravated robbery, fencing, money laundering, unlawful use of a vehicle, serious violation of the narcotics law (LStup), and other offenses. The first decision regarding him was made by the Criminal Court of Lausanne and was later partially amended by the Criminal Chamber of the Cantonal Court of Vaud. A.________ filed an appeal with the Federal Court, contesting, among other things, the evaluation of evidence and the penalty.
Complete summary of the ruling can be found on the Portal.
5A_574/2025: Ruling on Non-Entry Decision in Debt Collection Matters
Summary of the Facts
The appellant is being pursued in connection with a wage garnishment by the debt collection office Bern-Mittelland. After multiple revisions of his minimum subsistence calculation, the appellant requested consideration of increased food needs, which was rejected by the debt collection office. His appeal to the Higher Court of the Canton of Bern was dismissed. He then appealed to the Federal Court but did not fulfill his obligation to pay the advance costs despite an extension.
Complete summary of the ruling can be found on the Portal.
9C_200/2025: Ruling on VAT Assessment for the Provision of a Holiday Apartment
Summary of the Facts
The A.________ AG is engaged in the acquisition and management of assets and is registered as a VAT-liable company with the ESTV. Following an audit for the tax periods 2014 to 2017, tax corrections were made, resulting in a tax claim. Disputed points included the assessment of the third-party price of a holiday apartment rented to a closely related person, as well as the private share of two company vehicles used privately by board members. The Federal Administrative Court partially overturned the objection decision of the ESTV and referred the matter back for re-evaluation.
Complete summary of the ruling can be found on the Portal.
5A_830/2025: Decision on the Non-Entry Question of a Bankruptcy Appeal
Summary of the Facts
The A.________ GmbH in liquidation opposed the opening of its bankruptcy by the Regional Court of Berner Jura-Seeland through an appeal. However, the Higher Court of the Canton of Bern did not consider the appeal due to insufficient and unclear reasoning. An appeal was filed with the Federal Court against this.
Complete summary of the ruling can be found on the Portal.
2C_603/2024: Ruling Regarding Family Reunification
Summary of the Facts
A.A.________, a resident permit holder from North Macedonia, initially applied for family reunification for his wife B.A.________ and their two children C.A.________ and D.A.________ in another canton in 2019 and later in the canton of Valais in 2022. The applications were denied due to non-compliance with the reunification deadlines and lack of significant family reasons. The appellants argued that the children's integration and the desire for a shared family life in Switzerland are important reasons for the reunification.
Complete summary of the ruling can be found on the Portal.
9C_429/2025: Inadmissibility of the Appeal Regarding Old Age and Survivors' Insurance (Employer Liability)
Summary of the Facts
The ruling relates to an appeal by A.________ against a decision of the Social Security Court of the Canton of Zurich. The latter confirmed the appellant's obligation to pay compensation for lost social security contributions amounting to CHF 27,133.70 due to employer liability according to Art. 52 AHVG.
Complete summary of the ruling can be found on the Portal.
4A_160/2025: Decision on an Accountability and Mandate Relationship
Summary of the Facts
The plaintiff (A.________) and the defendant (B.________) had been in a paid mandate relationship since the end of 2010. The defendant provided services for the plaintiff and held a power of attorney for his accounts. A rift occurred between the parties, prompting the plaintiff to request the defendant to provide an account of her activities. The defendant refused. The proceedings focus on the defendant's obligation to account for the period from 2015 to 2019 and for a specific activity from 2018 onwards.
Complete summary of the ruling can be found on the Portal.
2D_9/2025: Decision on the Timeliness of Filing Legal Remedies in Connection with the Revocation of Residence Permits
Summary of the Facts
The Migration Office of the Canton of Zug revoked or did not extend the residence permits of the appellants, with the decision being delivered via A-Post Plus on Saturday, June 15, 2024. The appellants filed an appeal with the government council of the Canton of Zug on July 8, 2024, which did not consider the submission due to a missed deadline. The Administrative Court of the Canton of Zug confirmed this decision. The appellants raised before the Federal Court, among other things, a violation of good faith and the right to be heard.
Complete summary of the ruling can be found on the Portal.
4A_239/2025: Tenant Eviction and Legal Protection in Clear Cases: Examination of the Good Faith of a Termination Due to Payment Default.
Summary of the Facts
The B.________ AG (tenant) rented office premises and a parking space from the A.________ AG (landlord). After several years, the landlord retroactively stated that outstanding rents from October 2019 should be settled not by offsetting but by direct payment and terminated the rental agreement due to payment default. The respondent contested the termination as being in bad faith. The landlord's attempt to achieve eviction in summary proceedings was rejected by the cantonal authorities, referring to the possibility of violating the principle of good faith.
Complete summary of the ruling can be found on the Portal.
2C_50/2025: Review of the Legal Issues in the Context of an Application for a Residence Permit and a Deportation Order
Summary of the Facts
The Serbian national A.________ was repeatedly checked in Switzerland without valid residence papers. The Migration Office Basel-Stadt deported her based on a deportation order. At the same time, A.________ submitted an application for a residence permit, arguing that she lives with her Swiss partner and is pregnant. The lower courts did not consider the application and confirmed the deportation. A.________ requested a comprehensive review of her application before the Federal Court and demanded that the procedures for residence permit and deportation be merged.
Complete summary of the ruling can be found on the Portal.
5A_837/2025: Decision Regarding the Recusal Request and Appeal Against the Debt Collection Decision
Summary of the Facts
A.________ and B.________, the appellants, filed a recusal request against court president Irene Rössler and an appeal against the Regional Debt Collection Office Reinach. The Higher Court of the Canton of Aargau dismissed the recusal request. The appellants then filed an appeal with the Federal Court, but their submission did not contain sufficient justification for the alleged violation of legal norms.
Complete summary of the ruling can be found on the Portal.
4A_337/2025: Inadmissibility of the Appeal
Summary of the Facts
The appellant A.________ Gesellschaft mbH & Co. KG contested a decision of the Commercial Court of the Canton of St. Gallen, which had ordered her to pay the respondent B.________ AG an amount of CHF 63,397.65 plus interest.
Complete summary of the ruling can be found on the Portal.
4A_164/2025: Ruling on International Sports Arbitration: Jurisdiction, Composition of the Arbitration Tribunal, and Right to be Heard
Summary of the Facts
A Hungarian swimmer (appellant) was suspended for four years by the Hungarian Anti-Doping Agency (HUNADO; respondent) for a doping violation according to the Anti-Doping Rules 2021. The appellant appealed to the Tribunal Arbitral du Sport (TAS) to overturn the decision, which confirmed HUNADO's decision. An appeal to the Federal Court sought to overturn the TAS decision and establish its lack of jurisdiction as well as a referral. The Federal Court dismissed the appeal.
Complete summary of the ruling can be found on the Portal.
9C_243/2024: Decision Regarding Cantonal Tax on Gifts in the Canton of Vaud
Summary of the Facts
The tax liable A.________ was assessed with a tax notice dated October 13, 2022, by the cantonal tax administration of the Canton of Vaud for an amount of CHF 13,311 as gift tax for the tax period 2022. This was done under the assumption that a contract between her and her father, B.________, regarding CHF 300,000 constituted a gift. A.________ filed a complaint against the notice and later submitted a revised contract intended to replace the original agreement. The complaint was rejected by the tax administration on July 10, 2023. The Cantonal Court of Vaud also dismissed the subsequent appeal and confirmed that the tax for the 2022 tax period must be paid.
Complete summary of the ruling can be found on the Portal.
5F_50/2025: Revision of the Wage Garnishment Application
Summary of the Facts
The applicant requested the revision of the Federal Court ruling 5A_727/2025, which did not consider his appeal against a wage garnishment notice from the debt collection office Bern-Mittelland. To justify this, he presented new facts and evidence that he believes would justify a revision.
Complete summary of the ruling can be found on the Portal.