News

Kompakte Einordnung von Bundesgerichtsentscheiden mit klaren Quellen und Kontext.

New Federal Court rulings from 04.09.2026

Latest Judgments of the Federal Supreme Court

Here you will find the most recent judgments of the Federal Supreme Court (BGer) from bger.ch. For the first three judgments, we present you with detailed summaries including facts, considerations, and rulings. For the other 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 areas of law.

5A_427/2025: Non-admission of the appeal concerning the validity of association assembly and board resolutions

Summary of the Facts

This concerns a longstanding conflict within Association A.________ regarding the validity of various resolutions from an assembly on April 6, 2021, as well as circular resolutions of April 21, 2021. The central point of dispute is the dismissal of two members from the association’s board, who recorded conflicting minutes of the meeting. The matter led to litigation proceeding through several instances.

Summary of the Considerations

- E.1: The civil appeal is admissible. The Federal Supreme Court joins proceedings 5A_427/2025 and 5A_431/2025 due to identical factual connections. - E.2: It is established that the right to submit motions (Art. 75 CC) at the association assembly was violated, which, however, does not necessarily lead to the nullity of the affected resolutions. - E.3: The burden of proof for the adoption of the dismissal resolutions lies with the association. Since the lower court incorrectly assessed this, it violated Art. 8 CC, and thus the decision is partially overturned. - E.4: The lower court is instructed to clarify the facts anew. In particular, it must determine whether the contested dismissal resolutions were actually adopted. - E.5: Indications of abuse of rights and treatment of all procedural complaints remain open for now, as the matter is referred back to the lower court.

Summary of the Ruling

The proceedings were joined and the appeals partially upheld. The lower court decision was overturned and the matter remanded for reconsideration; court costs were split equally.


9C_492/2025: Non-admission of the appeal concerning VAT withholding tax liability of a subsidiary

Summary of the Facts

The A.________ AG, an intra-group captive reinsurance company, procured various services from its Italian holding company, which were not recorded during the tax periods 2016-2019. The Federal Tax Administration (FTA) classified these services as subject to withholding tax. This resulted in a supplemental withholding tax assessment by the FTA amounting to CHF 1,018,297, which the subsidiary disputed. Both the Federal Administrative Court and later the Federal Supreme Court upheld the tax liability.

Summary of the Considerations

E.1-1.5: The appeal is admitted as the requirements under the Federal Supreme Court Act are met. E.2: The withholding tax pursuant to Art. 45a VAT Act covers services provided by foreign companies to companies resident in Switzerland and meeting certain conditions. Tax-exempt services (e.g., insurance services under Art. 21 para. 2 no. 18 VAT Act) are not subject to withholding tax. E.3: - E.3.1-3.2: A related party relationship exists between the holding company and the subsidiary, so the arm’s length principle under Art. 24 para. 2 VAT Act applies. The valuation of services based on the “Advance Pricing Agreement” (APA CH-IT) in 2019 is deemed appropriate. - E.3.3: The FTA’s approach to calculate the 2019 determined tax amount for prior years using a uniform application of a ratio derived from net premiums to “intercompany services” allocated in 2019 is also considered correct. The subsidiary could not prove its claim that the services were partly tax-exempt. E.4: It is appropriate to resolve the unclear evidential situation by a specific approximation method. The figures set by the FTA are neither obviously incorrect nor disproportionate.

Summary of the Ruling

The subsidiary’s appeal was dismissed and court costs of CHF 14,000 were imposed on the appellant.


6B_823/2025: Non-admission of the appeal concerning gross violation of traffic rules

Summary of the Facts

On September 29, 2023, A.________ overtook a slower vehicle on a country road immediately after the overtaking ban was lifted. The maneuver required a distance of 592 meters, but only 265 meters of visible distance were available. This caused both oncoming traffic and the overtaken vehicle to brake to avoid an accident. While the regional court initially sentenced A.________ to a conditional fine and a penalty, the Graubünden Higher Court slightly reduced the penalty but confirmed the conviction for a gross violation of Art. 90 para. 2 Road Traffic Act (SVG).

Summary of the Considerations

1. Right to be heard (E. 1): A.________ complained of a violation of his right to be heard because he could not comment on a calculation formula for the overtaking distance used by the lower court. The Federal Supreme Court denied this, as the formula was part of the judgment reasoning and not a new piece of evidence. 2. Conviction under Art. 90 para. 2 SVG in conjunction with Art. 35 para. 2 SVG (E. 2): Objective conditions (E. 2.1): The disregard of the overtaking ban with insufficient visible distance constitutes a gross traffic rule violation, as the appellant created a significant abstract danger. Subjective conditions (E. 2.1.2): A.________’s conduct was qualified as reckless and grossly negligent. Assessment of the overtaking maneuver (E. 2.2): The Federal Supreme Court emphasized the danger of overtaking and the necessity of a sufficiently long visible distance. This was not present in the case at hand. Calculation formula (E. 2.5.2): The Court considered the application of the formula as a permissible method to determine the overtaking distance. The results fit into the other evidence, particularly regarding speeds and visible distance. No mitigating circumstance (E. 2.5.4): Subjectively exculpatory circumstances could neither be asserted nor established. 3. Decision (E. 3): The Federal Supreme Court declared the appeal unfounded and dismissed it.

Summary of the Ruling

The appeal is dismissed and court costs are imposed on the appellant. No party compensation is awarded.


6B_373/2025: Non-admission of the appeal concerning fraud and embezzlement

Summary of the Facts

The appellant A.________ was convicted in the lower courts for multiple offenses (fraud, repeated embezzlement, forgery of documents). The allegations include, among others, unlawful appropriation of money, goods, and assets with fraudulent intent. The acts involved several victims, including B.________, C.________, D.________, and I.________ (deceased). A.________ appealed the final cantonal decision of the Corte di appello e di revisione penale (CARP) of the Canton of Ticino to the Federal Supreme Court.


5A_757/2026: Non-admission of the appeal concerning account freezes

Summary of the Facts

The appellant A.________ challenges the account freezes imposed by the debt enforcement office of the Viamala region in the context of a garnishment. After the Higher Court of the Canton of Graubünden dismissed his appeal, he brought the matter before the Federal Supreme Court. The appellant claims that the account freezes significantly impair his livelihood.


1C_313/2025: Non-admission of the appeal concerning building permit for villas and carport

Summary of the Facts

A building permit for two planned villas and a carport on parcel no. 3633 in the municipality of Mont-sur-Lausanne, including the felling of twelve trees, was granted by the municipal authority. Helvetia Nostra and co-participants filed an appeal against it. The project location is in an urbanized area and within the perimeter of the Lausanne-Morges agglomeration project (PALM). The Cantonal Court of the Canton of Vaud dismissed the appeal.


5A_571/2026: Non-admission of the appeal concerning free legal aid and rejection of a court-appointed expert

Summary of the Facts

In the context of divorce proceedings, the appellant opposed the appointment of an expert appointed by the court to assess parental capacities and the psycho-affective situation of the children. The appellant repeatedly requested her rejection as well as free legal aid. The lower courts dismissed these requests.


7B_653/2026: Non-admission of the appeal concerning non-admission decision of the Cantonal Court of Valais

Summary of the Facts

A.________ unsuccessfully appealed a non-admission decision of the Regional Public Prosecutor’s Office of Central Valais before the Cantonal Court of Valais. He then appealed the non-admission decision of the criminal chamber of the Cantonal Court before the Federal Supreme Court, alleging in particular denial of justice.


6B_978/2025: Non-admission of the appeal concerning arson and other crimes

Summary of the Facts

The Federal Supreme Court judgment concerns the appeal of an appellant against a judgment of the Higher Court of the Canton of Solothurn. The appellant was convicted, among other things, of arson, multiple property damage, multiple threats, violence and threats against authorities and officials, as well as simple bodily injury. The Higher Court imposed a prison sentence of 63 months (crediting 968 days of pre-trial and security detention) plus a fine, a penalty, an outpatient measure accompanying enforcement, and a 10-year ban from the country. Additionally, it ruled on the confiscation of items, civil claims, and cost consequences. The allegations against the appellant include numerous offenses, including arson of a warehouse causing damage of over CHF 640,000, 26 cases of property damage, various threats, assaults, and other crimes. The appellant denied the allegations and requested the Federal Supreme Court to overturn his conviction and the ordered measures.


8C_153/2026: Upholding the appeal concerning disability pension and integrity damages

Summary of the Facts

The respondent, A.________, mechanic and self-employed entrepreneur, suffered an accident in 2024 with various injuries. The Swiss Accident Insurance Institution (INSAI) provided statutory benefits but in 2025 refused to grant a disability pension and compensation for integrity damages due to insufficient loss of earning capacity. The Administrative Court of the Canton of Ticino partially granted the insured a disability pension of 14%. INSAI appealed this decision to the Federal Supreme Court.


5A_421/2026: Non-admission of the appeal concerning opening of bankruptcy

Summary of the Facts

The A.________ SA, currently in liquidation, appealed the opening of bankruptcy confirmed by the Chambre civile of the Cour de justice of the Canton of Geneva. The company asserted that it had fully paid its due claims and credibly demonstrated its solvency. The lower court rejected this assertion referring to lack of liquidity, numerous debt enforcement proceedings, bankruptcy warnings, and several prior bankruptcy procedures.


2C_9/2025: Non-admission of the appeal concerning supervisory complaint regarding the takeover of B.________ AG by Post CH AG

Summary of the Facts

In 2021, Post CH AG took over B.________ AG, which offers digital outdoor advertising services. A.________ AG, a direct competitor of B.________ AG, filed a supervisory complaint challenging, among other things, cross-subsidization, lack of legal basis, public interest, and proportionality of the takeover. PostCom did not admit the complaint. The Federal Administrative Court annulled PostCom’s decision and remanded the matter for reconsideration. Post CH AG filed an appeal with the Federal Supreme Court.


5A_118/2026: Non-admission of the appeal concerning post-marital maintenance contributions and property law settlement

Summary of the Facts

This concerns an appeal against a judgment of the 2nd Civil Chamber of the Higher Court of the Canton of Bern. The subject matter is post-marital maintenance contributions and the property law settlement following the divorce of A.A. and B.A. They had three children, who were awarded to the mother as part of the divorce. The appellant was obliged to pay child maintenance, post-marital maintenance, and a payment of CHF 174,269.25 to the respondent for the property settlement. He appealed against this.


4A_282/2026: Non-admission of the appeal concerning admissibility of civil law appeal

Summary of the Facts

The landlords (C.________ and D.________) terminated the lease with tenants (A.________ and B.________) several times, most recently on August 27, 2024. After obtaining a judicial confirmation of the termination, the landlords requested the forced eviction of the rental properties, which was ordered by the Tribunal of the Monthey District on December 19, 2025. The tenants appealed, but the Cour civile II of the Cantonal Court of Valais declared the appeal inadmissible on April 24, 2026. The reason given was that the dispute value threshold for the appeal was not reached, and initiating an "APPELS" was considered inadmissible instead.


2C_8/2025: Non-admission of the appeal concerning competence of PostCom and party status

Summary of the Facts

A.________ AG filed a supervisory complaint against the takeover of B.________ AG (now C.________ AG) by Post CH AG. It alleged unlawful conditions, in particular breaches of the cross-subsidization prohibition and a lack of legal basis. PostCom did not admit the complaint, against which A.________ AG appealed to the Federal Administrative Court. This court referred the matter back to PostCom and recognized A.________ AG as a potential party in the proceedings, which Post CH AG brought before the Federal Supreme Court.


4A_302/2026: Non-admission of the appeal concerning inadmissible filing of lawsuit

Summary of the Facts

On March 3, 2025, A.________ filed a lawsuit at the labor court against Association B.________. On March 6, 2026, the court declared the lawsuit inadmissible because A.________ had not complied with the three-month deadline under Art. 209 para. 3 CPC. The plaintiff had received the necessary authorization to proceed after a conciliation hearing on November 12, 2024. The II Civil Appeals Chamber of the Cantonal Court of Fribourg dismissed A.________’s appeal on May 5, 2026. The plaintiff claimed he missed deadlines due to a family emergency abroad but could not provide evidence and did not timely request reinstatement of the deadline.


2C_313/2025: Upholding the appeal concerning reporting on university protests

Summary of the Facts

The Swiss Radio and Television Corporation (SRG) extensively reported in spring 2024 on protests at American and Swiss universities in connection with the Gaza war. In response, A.________ filed a popular complaint with the Independent Complaints Authority for Radio and Television (UBI), alleging violations of the principle of factual accuracy and diversity requirement (Art. 4 para. 4 RTVG). The UBI decided there was no violation of the factual accuracy principle but found a violation of the diversity requirement by SRF television. SRG appealed this decision to the Federal Supreme Court.


5A_248/2026: Non-admission of the appeal concerning parental custody and care

Summary of the Facts

The appellant (mother) requested the lifting or reduction of restrictions regarding her parental custody and care of the joint child, which were imposed by a cantonal court in the context of protective measures of the marital community. The lower court ordered, among other things, alternating custody and weekly changing kindergarten or school attendance of the child between the parents’ households. The mother appealed, but unsuccessfully before the cantonal court.


1C_404/2024: Non-admission of the appeal concerning recusal request against members of the steering committee

Summary of the Facts

The judgment concerns the appeal of several municipalities against a decision of the State Council of the Canton of Fribourg dated May 28, 2024, which rejected a recusal request against members of the steering committee (COPIL). The COPIL was responsible for drafting the revised wind energy chapter of the cantonal land-use plan. The Federal Supreme Court assesses the entitlement to the recusal request and the competence of the lower courts.


6B_987/2025: Non-admission of the appeal concerning fraud and forgery of documents

Summary of the Facts

The appellant was convicted by the Bülach District Court and subsequently by the Higher Court of the Canton of Zurich of, among other things, commercial fraud, multiple forgery of documents, fraudulent bankruptcy, and garnishment fraud. The indictment included nine counts, including false work reports, fictitious invoices, and income concealment. The Higher Court imposed a partially suspended prison sentence of 21 months (13 months suspended) and ordered the appellant to pay damages to C.________ AG.


7B_705/2025: Non-admission of the appeal concerning criminal proceedings after death of the appellant

Summary of the Facts

A deceased appellant was accused in criminal proceedings of the allegedly illegal import of cultural goods. He had previously been convicted of similar offenses and invoked the principle of ne bis in idem. The lower court lifted a discontinuation order issued by the first instance, maintained the seizure of the cultural goods, and ordered continuation of the proceedings.


4A_558/2025: Dismissal of the appeal concerning provisional entry of a retention of title

Summary of the Facts

A.________ SA (seller) concluded a purchase agreement with B.________ SA (buyer) regarding condominium ownership parts of a center in Valais. The contract was signed by public deed, with irregularities concerning signing powers and double representation. Later conflicts arose regarding full payment of the purchase price. The seller filed an application for provisional entry of a retention of title in the land register, which was rejected by the cantonal instances as no credible ownership right was evident. The seller appealed to the Federal Supreme Court.


7B_1009/2026: Non-admission of the appeal concerning extension of pre-trial detention

Summary of the Facts

A.________ is accused of various crimes, including multiple and partly qualified rape, deprivation of liberty, and threats. He has been in pre-trial detention since December 1, 2025. The pre-trial detention was extended until August 22, 2026. The indictment chamber of the Canton of St. Gallen dismissed an appeal against this extension. A.________ then appealed in criminal matters to the Federal Supreme Court and requested his release, alternatively under substitute measures.


5A_845/2025: Non-admission of the appeal concerning maintenance arrangements and hypothetical income in marital protection measures

Summary of the Facts

A.A.________ and B.A.________, married since 2017, separated in January 2024. In the dispute concerning marital protection measures, the District Court of Sion decided on January 8, 2025, among other things, on parental custody, maintenance contributions, and income distribution. This decision was challenged by B.A.________. The single judge of the Cantonal Court of Valais modified the maintenance arrangement on August 27, 2025. A.A.________ filed an appeal with the Federal Supreme Court on September 29, 2025.


8C_200/2026: Non-admission of the appeal concerning supplementary benefits due to asset surplus

Summary of the Facts

The appellant A.________ applied on June 1, 2023, for supplementary benefits (EL) for himself and his wife, who lives in a retirement home. The cantonal compensation office rejected his application due to asset surplus under Art. 9a lit. b LPC. In particular, a property with a market value of CHF 600,000 was counted, exceeding the permissible asset limit. The appellant unsuccessfully appealed to the Insurance Court of the Canton of Ticino.


4D_84/2026: Non-admission of the appeal concerning advance on costs

Summary of the Facts

On May 11, 2026, appellant A.________ filed a subsidiary constitutional complaint with the Federal Supreme Court against two identical rulings of the 2nd Civil Chamber of the Higher Court of the Canton of Bern dated May 8, 2026. The president of the I. Civil Law Chamber repeatedly requested the appellant to pay an advance on costs, which he failed to do.


Next Post