Latest Judgments of the Federal Supreme Court
Here you will find the most recent judgments of the Federal Supreme Court (FSC) from bger.ch. For the first three judgments, we present detailed summaries with facts, considerations, and rulings. For the further judgments, you will find a summary of the facts in each case. The full summaries of all judgments are available in the Lexplorer portal. There you can configure your newsletter and receive the latest judgments individually tailored to your legal fields.
8C_132/2026: Partial Granting of the Appeal regarding Supplementary Benefits
Summary of the Facts
The respondent A.________ has been receiving an AHV old-age pension since June 2024 and applied for supplementary benefits in July 2024. These were partially granted but then refused from August 2024 onwards because the hypothetical income of the spouse and the assets exceeded the need. The lower court ordered a supplementary investigation of the spouse’s ability to work based on medical reports to newly determine the amount of the hypothetical income. The Supplementary Benefits Service appealed against this decision.
Summary of the Considerations
- E.1: The appeal to the Federal Supreme Court is admissible because the contested judgment of the lower court forces the appellant into a possibly unlawful new decision. - E.2: The Federal Supreme Court applies the law ex officio (Art. 106 para. 1 BGG), based on the factual findings of the lower court. - E.3: The subject matter of the dispute is the calculation method of the supplementary benefits for the period from June 1 to December 31, 2024. - E.4: The calculation bases of supplementary benefits also include hypothetical income of the spouse. A 10% deduction on income statistics from the ESS may be applied to compensate for disadvantages in the labor market. - E.5: The lower court correctly pointed out that the spouse’s ability to work must be medically further clarified. However, limiting this to the assessment of a single doctor is not justified. - E.6: The appellant may obtain other evidence and comprehensively assess the spouse’s ability to work. The application of a 10% deduction is generally permissible according to case law.
Summary of the Ruling
The appeal was partially granted, and the case is remanded to the lower court for further examination. The court costs are imposed on the respondent.
9C_68/2026: Dismissal of the Appeal regarding Real Estate Capital Gains Tax
Summary of the Facts
A taxpayer acquired a property by exercising a purchase right in 2001 (civil law transfer of ownership 2003) and sold it in 2021. The tax administration of the canton of Bern levied a real estate capital gains tax, assuming a holding period of 18 years. The taxpayer requested consideration of further value-increasing expenses and a longer holding period of 26 years, as he had previously rented the property.
Summary of the Considerations
- E.1: The formal requirements for the appeal to the Federal Supreme Court are met. - E.2: The main dispute concerns the calculation of the holding period and value-increasing expenses. The application of cantonal regulations on real estate capital gains tax is oriented towards Art. 12 StHG, with the Federal Supreme Court exercising free review of interpretation. - E.2.2: An economic transfer of ownership requires the transfer of essential power of disposal, which here was not given through the rental relationship or purchase right. - E.2.3: The taxpayer could not exercise owner-like rights before the civil law transfer of ownership (2003). Investments before this date are irrelevant as they do not count towards the holding period. - E.2.4: There is no reason to deviate from the previous restrictive case law on economic transfer of ownership. - E.3: The court costs are imposed on the losing appellant.
Summary of the Ruling
The appeal was dismissed and the court costs were imposed on the appellant.
9C_391/2025: Non-admission of the Appeal regarding Tax Assessment
Summary of the Facts
The taxpayer A.________ was assessed for the 2013 tax period both in the canton of Schwyz (personal affiliation) and in the canton of Bern (economic affiliation). Based on a tax domicile decision dated April 27, 2016, tax sovereignty from 2013 was fully assigned to the canton of Bern. The Schwyz appellate authority did not admit a revision request on April 23, 2024. The cantonal Bern objection and appeal procedures confirmed the tax liability in the canton of Bern. The taxpayer lodged an appeal with the Federal Supreme Court requesting the annulment of the Schwyz assessment dated February 18, 2015.
Summary of the Considerations
The general admissibility of the appeal in public law matters is given. Within the framework of the interdiction of double taxation, final assessments from another canton may also be challenged. The conditions for contesting the final Schwyz assessment are met. The Federal Supreme Court is bound by the facts established by the lower court but reviews the inter-cantonal double taxation law with free cognition. It remains undisputed that the appellant is subject to unlimited taxation in the canton of Bern. To eliminate double taxation, the tax assessment decision of the canton of Schwyz must be annulled; taxes paid are to be refunded. The objection of forfeiture by the canton of Schwyz due to the appellant’s breach of good faith is rejected. Neither was the appellant’s behavior qualified as abusive nor does the canton of Schwyz have a legitimate interest in retaining taxes wrongly received. Due to unclear behavior of the taxpayer, it is decided that court costs shall be imposed on him and no party costs are awarded.
Summary of the Ruling
The appeal is granted, and the tax assessment decision of the canton of Schwyz is annulled. The court costs are imposed on the taxpayer, and no party costs are awarded.
9C_488/2025: Non-admission of the Appeal regarding Inter-cantonal Tax Sovereignty and Additional Taxation
Summary of the Facts
A.A.________ and B.A.________ deregistered from V.________ (TI) and registered in U.________ (ZH) at the end of 2020 and were assessed for the 2020 tax period in Zurich. Due to a later determination of higher earned income, back taxes and fines were ordered by the cantonal tax office of Zurich. The appellants argued that their main place of residence continued to be in V.________, thus disputing Zurich’s tax sovereignty and asserting double taxation by Zurich and Ticino.
Full summary of the judgment can be found in the portal.
4D_52/2026: Non-admission of the Appeal regarding Advance Payment of Costs
Summary of the Facts
The appellant filed an appeal against a decision of the Zurich Cantonal Court. She was repeatedly requested to pay the advance on costs within the deadline. After expiry of the non-extendable deadline, the advance payment was not made.
Full summary of the judgment can be found in the portal.
7B_753/2026: Non-admission of the Appeal regarding Withdrawal of the Appeal in Criminal Matters
Summary of the Facts
A.________ lodged an appeal in criminal matters on June 9, 2026 (date of receipt) against a decision of the Administrative Court of the canton of Zug, Administrative Law Chamber, dated June 1, 2026. On June 19, 2026, A.________ withdrew the appeal.
Full summary of the judgment can be found in the portal.
4D_89/2026: Non-admission of the Appeal regarding Advance Payment of Costs
Summary of the Facts
The appellant A.________ filed an appeal on May 18, 2026, against the decision of the Cour civile I of the Valais Cantonal Tribunal dated April 7, 2026. The case concerns a dispute between A.________ and B.________. The appellant was ordered to pay an advance of CHF 800 by June 5, 2026. After non-payment, a final deadline was set until June 25, 2026, pursuant to Art. 62 para. 3 BGG, which also passed unused.
Full summary of the judgment can be found in the portal.
8C_139/2026: Non-admission of the Appeal regarding Claim for Damages under Art. 78 ATSG
Summary of the Facts
The appellant registered with the employment service after termination of her employment and applied for unemployment benefits. After a temporary deregistration from the employment service, she was later recognized again as employable. The appellant claimed damages because she received no benefits for the interim period due to allegedly unfulfilled obligations of clarification, advice, and examination. The employment office did not consider the claim for damages, which was confirmed by the cantonal administrative court.
Full summary of the judgment can be found in the portal.
9C_439/2026: Non-admission of the Appeal regarding Cantonal and Municipal Taxes of the Canton of Thurgau
Summary of the Facts
The taxpayer A.________ (appellant) was definitively assessed by the tax office of the municipality of U.________/TG for the 2021 tax period and obliged to pay CHF 24,059.85 (E.1.1). An objection against this was dismissed in February 2026. In the subsequent appeal procedure before the tax appeal commission of the canton of Thurgau, an advance payment of CHF 1,200 was demanded, which was not paid within the deadline. The tax appeal commission then closed the procedure (E.1.2).
Full summary of the judgment can be found in the portal.
6B_788/2025: Non-admission of the Appeal regarding Multiple Fraud and Sentencing
Summary of the Facts
A.________ applied for unemployment benefits in July and August 2022, although he was both employed and on sick leave. He knowingly made false statements about his activity and ability to work, resulting in unlawful unemployment benefits of CHF 3,921.45 being paid out to him for July 2022. No payment was made in August 2022. The Aarau District Court convicted him in the first instance of multiple, partly attempted fraud under Art. 146 para. 1 SCC. The appeal against sentencing and expulsion was dismissed by the Aargau Cantonal Court.
Full summary of the judgment can be found in the portal.
7F_41/2026: Non-admission of the Appeal regarding Pre-trial Detention and Penal Order
Summary of the Facts
The petitioner A.________ filed two revision requests against Federal Supreme Court judgments, in which the Federal Supreme Court on May 1, 2026, did not admit two appeal proceedings. The first appeal concerned the ordering of pre-trial detention (judgment 7B_458/2026), the second the finality of a penal order issued against him (judgment 7B_459/2026). In both cases, the Federal Supreme Court found the petitioner’s justification requirements insufficient and closed the proceedings under the simplified non-admission procedure pursuant to Art. 108 para. 1 BGG.
Full summary of the judgment can be found in the portal.
9C_136/2025: Non-admission of the Appeal regarding Contributions from Self-Employment
Summary of the Facts
The appellant was employed by B.________ AG from 1994 to 2014 and until 2005 earned shares in C.________ LLC (USA) as a bonus. In 2007, he transferred these shares to D.________ LLC. From 2010 to 2013, he earned income from the shares in D.________ LLC. The Zug compensation office demanded contributions from self-employment for this income as well as default interest. After the compensation office rejected the appellant’s objection and the Administrative Court of the canton of Zug dismissed his appeal, he brought the case to the Federal Supreme Court. The dispute was whether the income was to be classified as income from self-employment.
Full summary of the judgment can be found in the portal.
1C_352/2025: Granting of the Appeal regarding the Refusal of a Building Permit for a Biotope
Summary of the Facts
The owner A.________ constructed a biotope and other structures, including a tennis court, on his agriculturally used parcel without a permit. Previous proceedings resulted in a final decision in 2001 ordering the removal of the biotope. A.________ did not obtain a permit and did not implement the decision. In 2024, he applied again for a building permit to legalize the biotope, as its ecological importance had significantly developed over the last 25 years. The competent authorities rejected such a permit referring to the earlier decision.
Full summary of the judgment can be found in the portal.
8C_396/2025: Dismissal of the Appeal regarding Disability Pension
Summary of the Facts
A.________ was insured against accidents with Suva. After an accident in 2005, he received a disability pension based on a 10% degree of disability. Another accident in 2018 caused lasting functional impairments. Suva then increased his degree of disability to 14% and granted an integrity compensation. The Zurich Social Insurance Court reduced the degree of disability to 7% and revoked the claim to a disability pension. A.________ filed an appeal.
Full summary of the judgment can be found in the portal.
7B_472/2024: Non-admission of the Appeal regarding Fraud Allegation
Summary of the Facts
The A.________ SA and D.________ SA had concluded contracts in 2022 for the acquisition of 50% of the shares of F.________ SA. Later, D.________ SA declared these contracts invalid due to defects of consent (Art. 23 ff. CO) and fraudulent misrepresentation (Art. 28 CO). The appellant (A.________ SA) then filed a criminal complaint for fraud against unknown persons. The criminal office did not pursue the complaint, which was confirmed by the cantonal appellate authority.
Full summary of the judgment can be found in the portal.
7B_875/2026: Non-admission of the Appeal regarding Extension of Pre-trial Detention due to Suspicion of Qualified Offense against Narcotics Law
Summary of the Facts
A.________ is accused, among other things, of a qualified offense against the Narcotics Act, promotion of prostitution or human trafficking, offenses against the Foreign Nationals and Integration Act, and money laundering. He was arrested on September 16, 2025, and has been in pre-trial detention since September 19, 2025. The detention was extended several times, most recently by the coercive measures court until June 15, 2026. The Thurgau Cantonal Court dismissed an appeal against this decision. A.________ requested the Federal Supreme Court for his release or the ordering of substitute measures.
Full summary of the judgment can be found in the portal.
6B_442/2026: Non-admission of the Appeal regarding Attempted Serious Bodily Injury and Assault
Summary of the Facts
The appellant was convicted before the Bern Cantonal Court, among other things, of attempted serious bodily injury and assault. Additionally, a partially conditional prison sentence of 36 months and a seven-year expulsion order were imposed. The appellant filed an appeal with the Federal Supreme Court requesting annulment of the lower court’s judgment, reduction of the sentence, and a new assessment of the procedural costs. He alleged numerous constitutional and legal violations, in particular violations of the acceleration requirement and the prohibition of arbitrariness.
Full summary of the judgment can be found in the portal.
4F_8/2026: Non-admission of the Appeal regarding Revision of a Judgment
Summary of the Facts
The petitioner requested revision of a Federal Supreme Court judgment (4D_39/2026), in which an appeal was rejected due to obvious vexatiousness and abuse of rights. The ground for revision under Art. 121 para. 2 lit. d BGG was based in particular on the alleged non-consideration of evidence. The petitioner also filed recusal requests against two judges.
Full summary of the judgment can be found in the portal.
4A_375/2026: Non-admission of the Appeal regarding Eviction of a Rented Commercial Space
Summary of the Facts
A.________ was ordered by the Geneva Tribunal des baux et loyers via simplified procedure to immediately vacate a rented commercial space and a storage room. Furthermore, B.________ SA was authorized to enforce this eviction after the decision became final. A.________ was also ordered to pay CHF 9,258 plus interest. Subsequently, the Chambre des baux et loyers of the Geneva Cour de justice confirmed the judgment and dismissed both the appeal and the complaint of A.________.
Full summary of the judgment can be found in the portal.
7B_754/2026: Non-admission of the Appeal regarding Validity of an Objection
Summary of the Facts
A.________ filed an appeal in criminal matters on June 9, 2026, against the presidential order of the Zug Cantonal Court, I. Appeals Division, dated June 1, 2026. The dispute concerned the validity of an objection.
Full summary of the judgment can be found in the portal.
4A_531/2025: Non-admission of the Appeal regarding Jurisdiction of an Arbitration Tribunal in International Investment Arbitration
Summary of the Facts
A.________ Pte Ltd, a company based in Singapore, took control of the Australian B.________ Pte Ltd following an internal group restructuring. A dispute arose regarding investment protection under Chapter 11 of the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA). The appellant initiated arbitration proceedings against the Commonwealth of Australia, in which the arbitration tribunal in Geneva denied its jurisdiction.
Full summary of the judgment can be found in the portal.
1C_455/2025: Non-admission of the Appeal regarding Qualification of a Sports Field as a Location with Sensitive Use
Summary of the Facts
Swisscom AG applied for the construction of a new mobile communications facility as a replacement for an existing lighting mast on a sports field in Sarnen. After the building permit was granted, private residents and other parties filed complaints disputing, among other things, the qualification of the sports field as a location with sensitive use (OMEN) and the application of a correction factor. The Obwalden Administrative Court upheld the building permit but denied the application of the correction factor without explicit permission. Both parties filed appeals against this decision with the Federal Supreme Court.
Full summary of the judgment can be found in the portal.
7B_700/2026: Non-admission of the Appeal regarding Legal Aid in a Recusal Procedure
Summary of the Facts
The appellant A.________ applied for appointment of a legal aid counsel in the framework of a cantonal recusal procedure. The Zurich Cantonal Court dismissed this application on the grounds that the appellant could assert his rights himself in the proceeding. A.________ appealed against this with an appeal in criminal matters to the Federal Supreme Court.
Full summary of the judgment can be found in the portal.
4A_635/2025: Non-admission of the Appeal regarding Compensation of the Administrator
Summary of the Facts
In 2013, B.________ SA (owner) and A.________ (administrator) concluded an administrative contract for the management of a real estate complex. A dispute arose over the administrator’s compensation for preparing heating and ancillary cost statements. The administrator claimed additional fees amounting to 4% of the respective invoice amounts, which she considered contractually agreed. The owner denied this claim as the contract, in her view, did not provide for such additional compensation.
Full summary of the judgment can be found in the portal.
7B_690/2025: Non-admission of the Appeal regarding Double Jeopardy Prohibition in Criminal Proceedings
Summary of the Facts
A disciplinary procedure against the appellant A.________ for violation of professional duties as a lawyer within the meaning of Art. 12 lit. a BGFA resulted in a final decision of the supervisory commission without disciplinary sanctions. In parallel, the criminal prosecution authorities of the canton of Graubünden initiated criminal proceedings for false accusation, fraud, money laundering, and defamation offenses. A.________ requested non-initiation of the criminal proceedings, arguing that the double prosecution prohibition applies due to the earlier supervisory assessment of the facts.
Full summary of the judgment can be found in the portal.
6B_108/2026: Non-admission of the Appeal regarding Endangerment of Life
Summary of the Facts
A.A.________ was partially convicted by the Tribunal correctionnel des Arrondissements de l'Est vaudois and sentenced to twelve months imprisonment with partial credit for pre-trial detention as well as a conditional suspension for five years. Additionally, a fine and compensation for unlawful detention were ordered. The court acquitted him, among other things, of the charge of "endangerment of life". On appeal, the Waadt Cour d'appel pénale found A.A.________ guilty of endangerment of life and increased the sentence to 24 months (12 months suspended) and a five-year expulsion order. The appellant challenged this judgment before the Federal Supreme Court, questioning in particular the conviction regarding endangerment of life and the lawfulness of the evaluation of evidence.
Full summary of the judgment can be found in the portal.
8C_520/2025: Non-admission of the Appeal regarding Disability Pension and Integration Measures
Summary of the Facts
The appellant suffered injuries from a traffic accident (2005) and a bicycle accident (2021) and initially registered with the IV in 2006 and again in 2023 to claim benefits. The IV office rejected the benefit claim in 2024, after which the appellant successfully appealed to the Insurance Court and subsequently to the Federal Supreme Court.
Full summary of the judgment can be found in the portal.
4A_633/2025: Non-admission of the Appeal regarding Revision Request in an International Arbitration Proceeding
Summary of the Facts
A.________ Pte Ltd (petitioner) filed a revision request against an arbitral award of an arbitration tribunal seated in Geneva (September 26, 2025, PCA No. 2023-40), which declared its arbitration claim inadmissible and itself incompetent. The petitioner requested annulment of the arbitral award and exclusion of the arbitrators citing their alleged bias.
Full summary of the judgment can be found in the portal.
7B_804/2026: Non-admission of the Appeal regarding Fraud Complaint
Summary of the Facts
A.________ filed a criminal complaint for fraud against unknown persons on April 28, 2026, relating to debt collection proceedings of his health insurance B.________ AG. The Ticino public prosecutor issued a dismissal order on May 11, 2026. A.________ appealed to the president of the complaints chamber of the Ticino cantonal court, who deemed the appeal inadmissible by decision of June 8, 2026.
Full summary of the judgment can be found in the portal.
6B_209/2025: Non-admission of the Appeal regarding Negligent Arson
Summary of the Facts
A.________, president of the C.________ association, was originally found guilty of negligent arson by the Pretura Penale of the canton of Ticino. The fire, which almost completely destroyed the B.________ mountain hut on October 2, 2017, was caused by construction defects in the area of the chimney and flue pipe. After the first instance sentenced him to a fine, A.________ was acquitted in a retrial because a causal connection between faulty behavior and the fire could not be established with the required certainty. The lower court (CARP) confirmed the acquittal. The Ticino public prosecutor filed an appeal with the Federal Supreme Court.
Full summary of the judgment can be found in the portal.
4A_641/2025: Non-admission of the Appeal regarding Defects Rights in Real Estate Sales
Summary of the Facts
A.________ SA sold shares of a property, and after handover various construction defects in the building were found (including problems with sealing, drainage, and roof). The buyers asserted defect rights by filing a claim for reduction. The lower court confirmed the buyers’ claims and dismissed the objection of limitation.
Full summary of the judgment can be found in the portal.
4A_538/2024: Non-admission of the Appeal regarding Patent Transfer
Summary of the Facts
The appellant (A.________) requested the transfer of patent applications before the Federal Patent Court, which were allegedly created through cooperation with respondent 1 (B.________) and involving respondent 2 (C.________ GmbH, later bankrupt). The lower court decided that the rights to the disputed patent application do not belong to the alleged simple partnership between the appellant and respondent 1, and that the appellant, as contractor, effectively transferred her rights to respondent 2. Only a partial claim of the appellant was granted.
Full summary of the judgment can be found in the portal.
1C_226/2025: Non-admission of the Appeal regarding Subsequent Building Permit of a Pasture Fence
Summary of the Facts
A.________, tenant of a parcel in the agricultural and shore protection zone of the municipality of Beatenberg, constructed a pasture fence with a passage gate after the rejection of an initial application for a pasture barrier. The building permit authority also rejected this project and ordered its removal. Both cantonal instances and the Bern Administrative Court confirmed this decision. Therefore, A.________ appealed to the Federal Supreme Court and requested the subsequent granting of a building permit or at least the waiver of restoring the lawful condition.
Full summary of the judgment can be found in the portal.
4D_80/2026: Non-admission of the Appeal regarding Conciliation Hearing
Summary of the Facts
The appellant failed to attend the conciliation hearing before the Basel-Stadt conciliation authority without excuse, whereupon the procedure was dismissed as moot. A request for reinstatement by the appellant was dismissed. The Basel-Stadt Court of Appeal rejected both the appeal against this dismissal and the complaint against the rejection of the reinstatement request. The appellant filed an appeal against the Court of Appeal’s judgment before the Federal Supreme Court.
Full summary of the judgment can be found in the portal.
7B_933/2026: Non-admission of the Appeal regarding Security Detention and Proportionality
Summary of the Facts
A.________ was sentenced in first instance on October 17, 2024, to five years and six months imprisonment and expulsion for seven years for multiple qualified embezzlement, fraud, multiple document forgery, and money laundering. On June 19, 2026, in appeal proceedings, the prison sentence was reduced to five years and three months, but the expulsion and continuation of security detention were ordered. A.________ filed an appeal with the Federal Supreme Court.
Full summary of the judgment can be found in the portal.
9C_132/2026: Non-admission of the Appeal regarding Disability Insurance
Summary of the Facts
A.________, represented by Procap Switzerland, had filed an appeal against the decision of the Schwyz Administrative Court dated December 16, 2025, in the field of disability insurance. On July 6, 2026, he withdrew the appeal in writing.
Full summary of the judgment can be found in the portal.
1C_114/2025: Granting of the Appeal regarding the Right to Information under the NDG
Summary of the Facts
The association "A.________" requested information on July 1, 2022, from the Federal Intelligence Service (NDB) about data in various information systems. The NDB refused the information by order dated December 9, 2022, due to overriding public secrecy interests under Art. 63 NDG and Art. 9 aDSG. The association appealed to the Federal Administrative Court, which dismissed the appeal on January 15, 2025.
Full summary of the judgment can be found in the portal.
6B_441/2026: Non-admission of the Appeal regarding Attempted Serious Bodily Injury and Assault
Summary of the Facts
The appellant was convicted by the Bern Cantonal Court for attempted serious bodily injury and assault and sentenced to a partially conditional prison sentence of 36 months as well as expulsion for 9 years. The court also found a violation of the acceleration requirement, declared parts of the lower court’s judgment of the Emmental-Oberaargau Regional Court partially final, and discontinued the criminal proceedings due to threat. The appellant requested the Federal Supreme Court to annul the judgment, reduce the conviction and sentence, and set the procedural costs more fairly.
Full summary of the judgment can be found in the portal.
6B_858/2024: Non-admission of the Appeal regarding Multiple Sexual Acts with Children
Summary of the Facts
In the present case, the private plaintiff appealed against the judgment of the Zurich Cantonal Court, which acquitted the accused of multiple sexual acts with children (Art. 187 no. 1 SCC) and multiple incitement to pornography (Art. 197 para. 4 SCC in conjunction with Art. 24 para. 1 SCC). The conviction for multiple pornography (Art. 197 para. 1 and para. 5 sentence 2 SCC) was already final. The appellant filed requests for a conviction of the accused for multiple sexual acts, a lifelong ban on activity, and the award of CHF 40,000 in compensation. The Federal Supreme Court dealt with the allegations as well as the credibility of the private plaintiff’s statements and the evaluation of evidence by the lower court.
Full summary of the judgment can be found in the portal.
6B_822/2025: Non-admission of the Appeal regarding Expulsion of an Afghan National
Summary of the Facts
A.________, an Afghan national, was sentenced by the presidency of the Aarau District Court on March 28, 2022, for pornography (Art. 197 para. 4 sentence 2 SCC) to a conditional fine and expulsion for five years. The judgment was reviewed several times after appeal, and the Federal Supreme Court had already remanded it once to the Aargau Cantonal Court. The cantonal court confirmed the expulsion again on August 26, 2025, against which A.________ filed another appeal.
Full summary of the judgment can be found in the portal.