Latest Judgments of the Federal Supreme Court
Here you will find the most recent judgments of the Federal Supreme Court (FSCR) from bger.ch. For the first three judgments, we present detailed summaries with facts, considerations, and dispositives. For the further judgments, you will find a summary of the facts in each case. The complete summaries of all judgments are available on the Lexplorer portal. There you can configure your newsletter and receive the latest judgments individually tailored to your legal fields.
9C_54/2026: Dismissal of Additional Tax Liability Regarding Benefits in Kind
Summary of Facts
The case concerned additional tax on benefits in kind in the 2013 tax period, which was subsequently imposed on the heirs of a deceased sole shareholder. The additional tax amounted to CHF 360,934, consisting of a financial investment in Belize City (CHF 291,934), a gift of a co-ownership share (CHF 19,000), and an unbooked contractual penalty (CHF 50,000). The heirs disputed the additional tax liability and argued that the corresponding amounts should not be qualified as benefits in kind.
Summary of Considerations
E.1 (Procedural):
- The heirs had procedural and party capacity. Purely cassation requests are admissible if all legal disadvantages cease with the annulment of the contested decision.
- The appeal against objections and assessment orders was not admitted because these are considered covered by the devolutive effect of the appellate decision of the lower court.
E.2 (Direct Federal Tax):
- The legal basis for the additional tax was explained (Art. 151 para. 1 DBG). The heirs had violated their particularly qualified duty of cooperation, especially regarding the economic justification and evidence for the transactions.
- The offsetting of the three items is justified according to the file, as neither economic entitlement nor business justification was proven.
E.3 (Examined Items):
- Financial Investment (CHF 291,934): There was no proof of economic entitlement. The presumption of a private benefit is not arbitrary, especially since no documents concerning C.________ Ltd were submitted.
- Gift (CHF 19,000): No indications of business justification. Since there were no documents, it is assumed that the private character dominated in the interest of the sole shareholder.
- Contractual Penalty (CHF 50,000): The non-booking constitutes a classic profit anticipation and thus a benefit in kind. The heirs failed to provide counter-evidence.
E.4 (Cantonal and Municipal Taxes):
- The regulations for the direct federal tax (Art. 151 para. 1 DBG) also apply to the harmonized cantonal and municipal taxes. The key questions for tax assessment coincide.
Summary of the Dispositive
The appeal was dismissed in the dispositive and court costs were imposed on the appellants without awarding party compensation.
6F_7/2026: Non-Admittance of the Appeal Regarding a Revision Request
Summary of Facts
A.________ filed a revision request against judgment 6B_985/2025 of May 5, 2026, of the Swiss Federal Supreme Court, in which his criminal appeal was dismissed. He invoked “obvious inhumanity and miscarriage of justice.”
Summary of Considerations
- E.1: Referring to judgment 6B_985/2025, it is stated that the Federal Supreme Court dismissed the earlier appeal. The petitioner grounds his revision request on an alleged legal violation and criticizes the previous legal assessment of his submission.
- E.2: The Federal Supreme Court explains that a revision according to the final provisions of Arts. 121 et seq. BGG is only possible if one of these reasons is present. Such a reason was neither sufficiently demonstrated by the petitioner nor is one apparent. The revision does not serve to re-examine a decision allegedly wrongly assessed.
- E.3: It is established that the petitioner does not show any grounds for revision. His statements are limited to criticism of the previous judgment, which is not a ground for revision. Furthermore, it is clarified that the allegedly contested assessment was examined in the previous procedure under Art. 109 BGG.
- E.4: Due to the absence of grounds for revision, the request is not admitted. Court costs are imposed on the petitioner.
- E.5: The Federal Supreme Court announces that it will in future dispose of obviously inadmissible revision requests without formal proceedings.
Summary of the Dispositive
The court decided not to admit the revision request and imposed the costs on the petitioner. It was also stated that obviously inadmissible revision requests will be rejected without formal proceedings in the future.
9C_315/2026: Decision on the Lack of Standing of the Tax Administration Regarding Real Estate Transfer Tax
Summary of Facts
The tax administration of the canton of Basel-Landschaft assessed real estate transfer taxes based on the sum of land price and construction costs. Two taxpayers who had sold properties challenged this assessment basis. The lower court (Cantonal Court Basel-Landschaft) decided that only the land price was relevant, as there was no personal or economic connection between the sellers and the construction company. The tax administration appealed to the Federal Supreme Court.
Summary of Considerations
E.1: Presentation of the facts, including the ownership relations of the two taxpayers and the transactions carried out. E.2: Consolidation of the two appeal proceedings due to an identical factual basis (Art. 71 BGG in conjunction with Art. 24 BZP). E.2.2 ff.: The Federal Supreme Court examines its jurisdiction and the prerequisites of a substantive ruling ex officio.
- The tax administration relied on Art. 89 para. 1 and para. 2 lit. c BGG as the basis for its standing.
- The court found that intra-organ proceedings, in which a cantonal authority appeals against a decision of its own courts, are generally inadmissible.
- In the present case, there was no sufficient legally protected interest of the tax administration justifying an exception according to Art. 89 para. 1 or 89 para. 2 lit. c BGG.
E.3: Due to the lack of standing of the appellant, the appeals were not admitted.
Summary of the Dispositive
The proceedings were consolidated and the appeals were not admitted. At the same time, court costs were imposed on the appellant.
6B_975/2025: Partial Granting in Criminal Appeal with Civil Claims
Summary of Facts
The appellant A.________, a former sports instructor, was convicted of sexual acts with children and sexual coercion. The allegations concern several unwanted and deliberately isolated approaches to the then minor B.________. In previous instances, he was sentenced to a conditional prison term as well as certain professional prohibitions; the appellate instance reduced the sentence and awarded the civil plaintiff CHF 6,000 as compensation. A.________ filed an appeal against this judgment with the Federal Supreme Court.
A complete summary of the judgment can be found in the portal.
9C_322/2025: Partial Granting of the Claim for Disability Pension
Summary of Facts
The appellant, a trained auto mechanic, applied for benefits from the disability insurance (DI) due to health complaints (nerve irritation in the arm, borderline disorder). After various investigations, integration measures, and medical expert opinions, the DI office of the canton of Zurich denied entitlement to a pension. The Social Insurance Court of the canton of Zurich dismissed the appeal against this. The appellant requested the Federal Supreme Court to grant a disability pension or, alternatively, to remit the case to the lower court for obtaining a new expert opinion.
A complete summary of the judgment can be found in the portal.
7B_155/2026: Partial Granting Regarding Legal Aid and Instructions in Probation Regime
Summary of Facts
A.________ was convicted in 2013 for multiple (partly attempted) sexual acts with children, sexual coercion, attempted rape, and violations of the Narcotics Act to a prison sentence and a residential therapeutic measure within the meaning of Art. 59 SCC. In June 2025, he was conditionally released from residential custody; the probation period was five years, accompanied by probation assistance and instructions. A.________ applied before the cantonal instances, among other things, for a reduction of the probation period and modification of certain instructions as well as legal aid, but was unsuccessful. He filed an appeal with the Federal Supreme Court.
A complete summary of the judgment can be found in the portal.
8C_8/2026: Non-Admittance of the Appeal Regarding Premium Subsidy and Calculation Bases
Summary of Facts
In May 2024, A.________ filed an application for premium subsidy according to cantonal legislation. The responsible fund rejected the application as well as a subsequent appeal based on the applicable calculation bases. The cantonal insurance jurisdiction considered these bases incompatible with the current economic circumstances of the applicant and referred the matter back to the fund for a new decision. The fund appealed this to the Federal Supreme Court.
A complete summary of the judgment can be found in the portal.
8C_343/2026: Non-Admittance of the Appeal Regarding Missing Attachment of the Contested Decision
Summary of Facts
On April 8, 2026, A.________ filed an appeal against a decision of the Cour des assurances sociales of the Tribunal cantonal du Valais dated March 10, 2026, without attaching the contested decision. The Federal Supreme Court set a deadline for submitting the decision by order of April 9, 2026, but informed him at the same time that the submission would not be processed if the deadline was not met. A.________ did not comply with this request.
A complete summary of the judgment can be found in the portal.
2C_47/2025: Decision on Food Law Labelling Requirements for Plant-Based Products
Summary of Facts
Danone Switzerland AG markets an oat drink whose front label contains the designation "SHHH... THIS IS NOT M[*]LK". The cantonal laboratory Zurich prohibited the marketing of the product on the grounds that the packaging was misleading. After exhausting cantonal legal remedies, the appellant filed an appeal with the Federal Supreme Court.
A complete summary of the judgment can be found in the portal.
7B_245/2026: Granting of the Appeal Regarding Unsealing and Search of Objects and Records
Summary of Facts
A.________ is being criminally investigated in the canton of Uri on suspicion of seizure fraud and/or creditor harm through asset reduction. The public prosecutor seized a mobile phone and a tablet in this context, whose sealing was requested. The coercive measures court of the presiding court of Uri ordered the unsealing except for specific lawyer correspondence and provided for the segregation of this correspondence by the Digital Forensics Competence Center of the Zug Police. A.________ filed an appeal with the Federal Supreme Court.
A complete summary of the judgment can be found in the portal.
2C_586/2025: Review of Standing Regarding Appeal Against the Relocation of a Subsidized Daycare Center
Summary of Facts
The city of Geneva decided to relocate a subsidized daycare center to new premises. The appellants, an association established for this purpose and a mother of a child attending the daycare center, opposed this before the Cour de justice of the canton of Geneva. This court declared their appeal inadmissible due to lack of standing. The appellants filed an appeal with the Federal Supreme Court.
A complete summary of the judgment can be found in the portal.
6B_424/2026: Non-Admittance of the Appeal Regarding Formal Defect in Criminal Law
Summary of Facts
On June 12, 2026, A.________ filed an appeal against a decision of the criminal chamber of the appellate and revision court of the canton of Geneva dated May 7, 2026. The decision concerned the inadmissibility of a revision request because it did not bear a valid qualified electronic signature. The appellant also submitted her filing without a qualified electronic signature.
A complete summary of the judgment can be found in the portal.
4A_236/2024: Non-Admittance of the Appeal Regarding an Interim Decision in Labour Law
Summary of Facts
The appellant, the employer (A.________), terminated an ice hockey coach (B.________) without notice in November 2020. The coach challenged the termination and demanded damages and payment of outstanding claims. The lower courts found the termination unjustified and awarded damages and payments. The case also includes a claim by the Caisse cantonale genevoise de chômage, which asserted a recovery claim based on its subrogation from paid unemployment benefits.
A complete summary of the judgment can be found in the portal.
6B_856/2025: Non-Admittance of the Appeal Regarding Abuse of License Plates and Signs
Summary of Facts
The appellant A.________ was convicted by the Bern Higher Court for manufacturing false license plates for use and sentenced to a conditional fine of 16 daily rates. She had produced copies of license plates, affixed them to a vehicle, and parked it in a publicly accessible underground parking lot. A.________ denied the allegations and claimed a mistake of prohibition.
A complete summary of the judgment can be found in the portal.
1C_580/2024: Construction of a Management Road in Chilcherberge
Summary of Facts
In the Chilcherberge area (municipality of Silenen, Uri), a new 1,070 m long management road was to be built to provide access to several agricultural properties. The project would require clearings and interventions in protected landscape areas. After dismissing objections from the environmental organizations Pro Natura and VCS by the Silenen Construction Commission, the Government Council, and the Uri Higher Court, the case was brought to the Federal Supreme Court.
A complete summary of the judgment can be found in the portal.
4A_221/2026: Non-Admittance of the Appeal Regarding Debt Enforcement Matters
Summary of Facts
The appellant A.A.________ filed an appeal on May 4, 2026, against a decision of the president of the Cour des poursuites et faillites of the Tribunal cantonal of the canton of Vaud dated April 1, 2026, in a debt enforcement matter. The lower court had rejected the two requests for suspensive effect filed by the appellant and another person. Previously, the justice of the peace of the district of Nyon had granted provisional legal opening for several claims against the appellant on August 27, 2025.
A complete summary of the judgment can be found in the portal.
4A_310/2024: Non-Admittance of the Appeal Regarding International Legal Assistance in Civil Matters
Summary of Facts
A.A. and B.A., refugees from Kazakhstan residing in Geneva, are associated with allegations that funds were embezzled in Kazakhstan and later laundered through various channels, including in Switzerland. Within the framework of a civil law proceeding in the USA, a US court requested international legal assistance from Switzerland in the form of a witness examination of A.A. and B.A. A.A. and B.A. opposed the execution of the legal assistance, invoking among other things their rights to refuse to testify.
A complete summary of the judgment can be found in the portal.
5A_596/2026: Non-Admittance of the Appeal Regarding Suspensive Effect in a Modification Procedure of a Divorce Judgment
Summary of Facts
The Federal Supreme Court deals with an appeal by the father (appellant) against a decision of the Zurich Higher Court, which granted suspensive effect to the mother's appeal against a provisional measures decision of the Zurich District Court. Previously, the district court had awarded the father sole custody of the child C.________ (born 2021), against which the mother appealed.
A complete summary of the judgment can be found in the portal.
6B_845/2025: Revocation of the Deportation Regarding Social Welfare Fraud
Summary of Facts
- B.A.________ and A.A.________ forged bank statements together and submitted them as part of a social welfare application, thereby unlawfully receiving benefits amounting to CHF 23,976.55.
- The Bern-Mittelland Regional Court sentenced both to fines (A. to 115 daily rates of CHF 40, B. to 140 daily rates of CHF 40), set the probation period to two years, and ordered a 5-year deportation in each case.
- The Bern Higher Court essentially confirmed the sentences but reduced the daily rate of A.A.’s fine to CHF 30.
- Both appellants requested the Federal Supreme Court to revoke the deportations.
A complete summary of the judgment can be found in the portal.
4A_219/2026: Non-Admittance of the Appeal Regarding Provisional Legal Opening and Suspensive Effect
Summary of Facts
The appellant (A.A.________) opposed a provisional legal opening for several claims ordered by the justice of the peace of the district of Nyon. After the cantonal appeal against these decisions was dismissed, she filed an appeal with the Federal Supreme Court and requested, in particular, the granting of suspensive effect, which was rejected by the lower court.
A complete summary of the judgment can be found in the portal.
1C_563/2025: Non-Admittance of the Appeal Regarding the Federal Referendum on the E-ID Act
Summary of Facts
The judgment concerns appeals related to the federal referendum of September 28, 2025, on the Federal Act on Electronic Identification (E-ID Act). The appellants asserted in particular violations of political rights (Art. 34 BV), such as the late disclosure of campaign contributions pursuant to Art. 76b et seq. of the Federal Act on Political Rights (BPR). Further alleged irregularities, including impermissible influences by authorities and private actors, were also alleged.
A complete summary of the judgment can be found in the portal.
7B_1354/2025: Non-Admittance of the Appeal Regarding Party Status in Criminal Proceedings
Summary of Facts
A.________, the beneficial owner of the companies C.________ SA and D.________ SA, filed a criminal complaint against B.________ for breach of fiduciary duty and passive private bribery. The allegation concerned real estate transactions in which B.________ allegedly received commissions amounting to millions and concealed them from A.________. The Geneva Ministère public opened criminal proceedings but denied A.________ personal party status, as only the companies were allegedly harmed. This decision was confirmed by the lower court, which A.________ challenged before the Federal Supreme Court.
A complete summary of the judgment can be found in the portal.
7B_49/2026: Non-Admittance of the Appeal Regarding Recusal Request
Summary of Facts
In 2019, the Rheinfelden-Laufenburg public prosecutor’s office filed charges against A.________ and two others for kidnapping. Two main hearing dates were aborted; a new date was set for November 5, 2025. A.________’s request to change official defense counsel and postpone the main hearing was rejected in October 2025. On November 4, 2025, A.________ filed a recusal motion against presiding judge Matthias Meier, which was dismissed on November 25, 2025, by the Aargau Higher Court.
A complete summary of the judgment can be found in the portal.
4D_230/2025: Granting of the Appeal Due to Violation of the Right to be Heard
Summary of Facts
The respondent (B.________) initiated a debt enforcement procedure against the appellant (A.________). After the appellant lodged a legal objection, the respondent applied to the first instance court of the canton of Geneva for definitive legal opening. The court rejected the application. Subsequently, the cantonal court (Chambre civile de la Cour de justice des Kantons Genf) upheld an appeal by the respondent and overturned the first instance decision. The appellant filed a subsidiary constitutional complaint, claiming a violation of his right to be heard.
A complete summary of the judgment can be found in the portal.