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 dispositions. For the remaining 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 refusal of free legal aid in a disability insurance procedure
Summary of the Facts
The appellant, who applied for a disability insurance pension before the cantonal court of the Canton of Vaud, simultaneously requested free legal aid as well as a deferral for submitting the required documents. The cantonal authority rejected the request for 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 para. 1 lit. a BGG. It was recognized that the refusal of free legal aid can cause an irreparable disadvantage, as the appellant is significantly disadvantaged by the absence of legal assistance and the lack of means to pay the advance demand.
E.2 The cantonal authority had rejected 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 a deferral.
E.3 The appellant argued that the cantonal authority committed a formal denial of justice by refusing a deferral. 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 para. 1 BV).
E.4 The cantonal authority should have granted the appellant a reasonable request for a deferral, as this would not impair the goal of an expedited procedure, and the rejection of the request is disproportionate.
Summary of the Disposition
The appeal was upheld, the decision of the lower court was overturned, and the case was referred back to the cantonal authority. 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 2023 tax period despite public requests and reminders. The municipal tax office then assessed him at its discretion. A later submitted tax return was accepted as an objection by the cantonal tax office, but it did not consider it due to a missed deadline. 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 objection 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 para. 1 BGG.
- **E.2:** For an appeal to the Federal Court, a qualified justification obligation applies according to Art. 42 para. 1 and 2 BGG. General criticism without reference to the lower court's considerations is not sufficient.
- **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 Disposition
The appeal is dismissed, non-admittance is declared, 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, opposed the decision of the cantonal compensation office to calculate 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. Against the ruling of the cantonal court, she appealed to the Federal Court and demanded 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 of the dispute. - **E.2:** The main subject of the dispute is a referral decision by 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 para. 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 para. 1 lit. a BGG.
Summary of the Disposition
The appeal is declared inadmissible, court costs are imposed on the appellant, and no party compensations are awarded.
8C_674/2025: Ruling on social assistance and procedural prerequisites
Summary of the Facts
The non-admittance of the lower court to a complaint by the appellant, who opposed a repayment demand from social assistance, was contested. The lower court justified its non-admittance by stating that the appellant failed to meet the legal requirement of personally signing the complaint despite a reasonable extension (§ 43 para. 3 VRPG/AG).
The complete summary of the ruling can be found in the Portal.
9C_228/2025: Ruling on additional taxes and the deduction of travel 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 regarding 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 travel costs for managing real estate. The taxpayer disputes the existence of new facts and demands the deduction of travel costs.
The complete summary of the ruling can be found 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, as the email did not meet the formal requirements and no suitable object of appeal was evident.
The complete summary of the ruling can be found 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 the purpose of receiving benefits. After medical and employment clarifications, as well as an expert opinion from Dr. med. B.________, a degree of disability 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.
The complete summary of the ruling can be found in the Portal.