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 areas of law.
9C_583/2025: Decision regarding the denial of free legal aid in a disability insurance procedure
Summary of the Facts
The appellant, who applied for a pension from the disability insurance before the cantonal court of the Canton of Vaud, simultaneously requested free legal aid and an extension for the submission of the required documents. The cantonal instance denied the free legal aid and set a deadline for the payment of a process cost advance under the threat of non-admittance.
Summary of the Considerations
E.1 The Federal Court examined whether the appeal against the cantonal decision regarding free legal aid is admissible and whether an irreparable disadvantage exists according to Art. 93 Abs. 1 lit. a BGG. It was recognized that the denial of free legal aid can cause an irreparable disadvantage, as the appellant is significantly disadvantaged by the lack of legal representation and the inability to pay the advance claim.
E.2 The cantonal instance had denied free legal aid because the corresponding application justification and evidence were submitted incompletely. It was emphasized that the appellant could not make use of the right to request an extension of deadlines.
E.3 The appellant argued that the cantonal instance committed a formal denial of justice by refusing an extension of deadlines. The Federal Court found that the strict application of procedural rules in this case violates the principle of impermissible formal denial of justice (Art. 29 Abs. 1 BV).
E.4 The cantonal instance should have granted the appellant a reasonable request for an extension, as this does not impair the goal of an expedited procedure, and the denial of the request is disproportionate.
Summary of the Ruling
The appeal was upheld, the decision of the lower court was overturned, and the case was referred back to the cantonal instance. No court costs are incurred, and the Canton of Vaud must pay the appellant CHF 3,000 for the costs of the procedure.
9C_644/2025: Ruling on tax assessment at discretion and missed deadline
Summary of the Facts
The taxpayer A.________ did not submit a tax return for the tax period 2023 despite public requests and reminders. The municipal tax office then assessed him at its discretion. A later submitted tax return was accepted by the cantonal tax office as an appeal but was not considered due to missed deadlines. After legal proceedings before the tax appeals court and the administrative court of the Canton of Zurich, A.________ appealed to the Federal Court.
Summary of the Considerations
- **E.1:** The lower court found that the appeal deadline had expired on December 16, 2024, due to the fiction of delivery. The tax return submitted on January 8, 2025, was late. The Federal Court adopts the facts according to Art. 105 Abs. 1 BGG.
- **E.2:** For an appeal to the Federal Court, a qualified justification obligation applies according to Art. 42 Abs. 1 and 2 BGG. General criticism without reference to the considerations of the lower court is insufficient.
- **E.3:** The taxpayer does not comment on the legality of the non-admittance but primarily addresses the financial burden and his personal situation. Thus, the appeal does not meet the legal requirements.
Summary of the Ruling
The appeal is dismissed, there is a non-admittance, and court costs are imposed on the appellant.
9C_530/2025: Inadmissibility of the appeal
Summary of the Facts
A.________, a married person without employment, contested the decision of the cantonal compensation office to calculate the personal contributions for the year 2021. The cantonal insurance court of the Canton of Ticino partially overturned this decision, referred the matter back to the compensation office for reassessment, and awarded the appellant compensations amounting to CHF 2,000, which A.________ considered too low. She appealed the judgment of the cantonal court to the Federal Court and requested CHF 5,000 or a new decision from the cantonal court based on the procedural costs.
Summary of the Considerations
- **E.1:** The Federal Court examines its jurisdiction and the admissibility of the appeal ex officio. Decisions on cost and compensation regulations are considered ancillary decisions, for which the same admissibility requirements apply as for decisions on the main subject matter. - **E.2:** The main subject matter is a referral decision of the court of the Canton of Ticino, which is an interim decision and does not conclude the proceedings. - **E.3:** The interim decision regarding costs and compensations does not cause an irreparable disadvantage according to Art. 93 Abs. 1 lit. a BGG. The appellant can raise this issue again in a later appeal procedure against the final decision. - **E.4:** In the absence of an irreparable disadvantage, the appeal is to be declared obviously inadmissible in the procedure according to Art. 108 Abs. 1 lit. a BGG.
Summary of the Ruling
The appeal is declared inadmissible, the court costs are imposed on the appellant, and no party compensations are awarded.
8C_674/2025: Ruling on social assistance and procedural prerequisite
Summary of the Facts
The non-admittance of the lower court regarding an appeal from the appellant, who opposed a refund claim from social assistance, was disputed. The lower court justified its non-admittance by stating that the appellant failed to meet the legal requirement to personally sign the appeal document despite a reasonable extension (§ 43 Abs. 3 VRPG/AG).
You can find the complete summary of the ruling in the Portal.
9C_228/2025: Ruling on additional tax and deduction of transportation costs for the tax periods 2016 and 2017
Summary of the Facts
The Federal Court deals with tax proceedings for the tax periods 2016 to 2017 concerning additional taxes and fines. The lower court affirmed the existence of undeclared bank assets and the obligation for additional taxes and denied the deduction of transportation costs for property management. The taxpayer disputes that new facts exist and demands the deduction of transportation costs.
You can find the complete summary of the ruling in the Portal.
8C_656/2025: Non-admittance of the appeal
Summary of the Facts
The appellant submitted an email, which was treated as an appeal by the administrative court of the Canton of Zurich. However, the cantonal court did not admit it because the email did not meet the formal requirements and no suitable object of appeal was evident.
You can find the complete summary of the ruling in the Portal.
8C_619/2025: Denial of a disability pension claim
Summary of the Facts
The appellant, A.________, registered in 2023 with the IV office of the Canton of Bern with complaints such as recurring depressive phases, social phobia, and isolation for benefits. After medical and occupational assessments and a report from Dr. med. B.________, a disability degree of 33% was determined, leading the IV office to deny the claim for a disability pension. The administrative court of the Canton of Bern confirmed this denial.
You can find the complete summary of the ruling in the Portal.