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 rulings, we provide detailed summaries including facts, considerations, and dispositions. For the other judgments, 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 receive the latest judgments tailored to your areas of law.
9C_583/2025: Decision regarding the denial of free legal aid in a disability insurance proceeding
Summary of the Facts
The appellant, who applied for a disability insurance pension before the cantonal court of the Canton of Vaud, simultaneously applied for free legal aid and a deferral for submitting the required documents. The cantonal authority denied the free legal aid and set a deadline for the payment of a process cost advance under the threat of non-admission.
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 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 demand.
E.2 The cantonal authority had denied the free legal aid because the relevant 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 inadmissible formal denial of justice (Art. 29 para. 1 BV).
E.4 The cantonal authority should have granted the appellant a reasonable request for an extension, as this does not impair the goal of a swift procedure, and the denial 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 proceedings.
9C_644/2025: Ruling on tax assessment by 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 according to its discretion. A later submitted tax return was accepted by the cantonal tax office as an appeal but was not considered due to a missed deadline. After legal proceedings before the tax appeals court and the administrative court of the Canton of Zurich, A.________ filed a complaint with the Federal Court.
Summary of the Considerations
- **E.1:** The lower court found that the appeal period 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 takes over 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-admission 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, there is a non-admission, 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 fund to calculate the personal contributions for the year 2021. The cantonal insurance court of the Canton of Ticino partially overturned this decision, referred the case back to the compensation fund for re-evaluation, and awarded the appellant compensation of CHF 2,000, which A.________ considered too low. Against the judgment of the cantonal court, she filed an appeal with 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 regarding 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 compensation does not cause an irreparable disadvantage according to Art. 93 para. 1 lit. a BGG. The appellant can raise this question again in a later legal remedy 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, the court costs are imposed on the appellant, and no party compensation is awarded.
8C_674/2025: Ruling on social assistance and procedural prerequisite
Summary of the Facts
The issue was the non-admission of the lower court regarding an appeal by the appellant, who opposed a reimbursement claim from social assistance. The lower court justified its non-admission by stating that the appellant had failed to meet the legal requirement to personally sign the appeal document despite a reasonable extension (§ 43 para. 3 VRPG/AG).
Complete summary of the judgment can be found in the portal.
9C_228/2025: Ruling on additional tax 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 concerning additional taxes and fines. The lower court affirmed the existence of undeclared bank assets and the obligation to pay additional taxes and denied the deduction of travel costs for managing real estate. The taxpayer disputes that new facts are present and demands the deduction of travel costs.
Complete summary of the judgment can be found in the portal.
8C_656/2025: Non-admission 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 subject for appeal was apparent.
Complete summary of the judgment can be found in the portal.
8C_619/2025: Denial of a claim for a disability pension
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 investigations, as well as an expert opinion from Dr. med. B.________, a disability degree of 33% was determined, and the IV office denied the claim for a disability pension. The administrative court of the Canton of Bern confirmed this denial.
Complete summary of the judgment can be found in the portal.