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 detailed summaries including facts, considerations, and dispositives. For the further judgments, you will find a summary of the facts. The full 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.
8F_7/2026: Non-admission of the appeal concerning revision and restoration of the deadline in accident insurance proceedings
Summary of the facts
By judgment of 1 April 2026, the Federal Supreme Court declared the appeal filed by A.________ against a decision of the Chambre des assurances sociales de la Cour de justice of the Republic and Canton of Geneva inadmissible due to lateness. A subsequent request for restoration of the deadline and legal aid was filed; after its dismissal, the applicant was requested to pay a cost advance, which he also did not pay within the grace period until 25 August 2026.
Summary of the considerations
(Para. 1) The earlier proceedings and the cost advance payment not made on time are set out. (Para. 2) According to Art. 62 para. 1 and 3 BGG, a cost advance must be paid; if not paid within the grace period, the appeal is inadmissible. (Para. 3) Since the applicant neither paid the cost advance on time nor submitted proof of payment, the revision request treated as a request for restoration of the deadline is inadmissible under Art. 62 para. 3 BGG; the single judge is competent. (Para. 4) Due to the circumstances, the imposition of court costs is waived.
Summary of the dispositive
The revision and restoration of the deadline request is declared inadmissible. No court costs are imposed.
9C_217/2026: Intent to appeal and appeal deadline in medical opinion on disability pension
Summary of the facts
The IV office granted the appellant a temporary disability pension. The treating physician later submitted a medical opinion for the RAD assessment without expressing an intent to appeal on behalf of the appellant. The administrative court did not enter into the forwarded opinion and a submission filed after the appeal deadline. The appellant requests a substantive review of his pension claim.
Summary of the considerations
Para. 1: The Federal Supreme Court sets out the scope of review, the binding nature of the facts established by the lower court, and the stringent requirements for factual complaints. Para. 2: The dispute concerns whether the lower court violated federal law by not considering the medical opinion and the later submission. Para. 3: The lower court correctly found that the opinion did not show any intent to appeal by the appellant and thus could not be recognized as an appeal. The intent to appeal was only expressed after the appeal deadline; there were no grounds for restoring the deadline. Para. 4.1: The objections against the non-admission decision are manifestly unfounded. A grace period for improvement was not necessary because the opinion contained no intent to appeal. The IV office did not breach its duty to advise, as the decision contained correct instructions on legal remedies. Para. 4.2: The manifestly unfounded appeal is disposed of in simplified proceedings pursuant to Art. 109 para. 2 lit. a BGG. Para. 5: The court costs are imposed on the losing appellant.
Summary of the dispositive
The appeal is dismissed. The court costs of CHF 500.– are imposed on the losing appellant.
8C_421/2026: Non-admission of the appeal concerning the entitlement to a disability pension
Summary of the facts
The appellant challenged the judgment of the Insurance Court of the Canton of Solothurn, which dismissed the appeal against the decision of the IV office Solothurn concerning entitlement to a disability pension. The lower court relied on a multidisciplinary expert report and assumed an 80% work capacity in an activity adapted to the disability, including the original profession as a beautician and medical masseuse.
Summary of the considerations
(Para. 1.1) The appeal must contain concrete requests and sufficient reasoning; it must demonstrate which material considerations of the lower court violate which federal law. A mere appellate criticism is insufficient. (Para. 1.2) New facts and evidence are generally only admissible in federal proceedings under the conditions of Art. 99 para. 1 BGG; true novelties are always inadmissible. (Para. 2) The lower court was entitled to accord full probative value to the multidisciplinary expert report and to deny a pension-excluding entitlement to benefits based thereon. (Para. 3) The appellant failed to show any obviously incorrect or unlawful finding of fact or violation of federal law. The medical reports created after the lower court judgment were inadmissible novelties. (Para. 4) Due to the obvious lack of grounds, the appeal is not admitted in simplified proceedings pursuant to Art. 108 para. 1 lit. b BGG. (Para. 5) Exceptionally, the imposition of court costs was waived.
Summary of the dispositive
The appeal was not admitted. No court costs were imposed and the judgment was communicated in writing to the parties and the competent authorities.
9C_88/2026: Intercantonal taxation and forfeiture of the right to tax
Summary of the facts
A.________ SA relocated its headquarters from the Canton of Geneva to the Canton of Schwyz, was taxed there for the tax periods 2010 to 2015, and according to the findings of the Geneva tax administration, still had part of its business activities in Geneva. After an audit in January 2018, the Geneva tax administration only opened a supplementary tax and tax evasion procedure on 26 November 2020 and issued supplementary tax, tax, and fine decisions for the years 2010 to 2015. The cantonal legal remedies were dismissed.
The full summary of the judgment can be found on the portal.
9C_604/2025: Tax offset of unproven expenses against taxable net profit
Summary of the facts
The appellant declared a taxable net profit of CHF 122,172 for the 2022 tax period. The tax administration offset various expenses for subcontracted work and services and set the taxable net profit after objection at CHF 439,134. The cantonal courts confirmed the offset; before the Federal Supreme Court, the appellant acknowledged some offsets and disputed the business justification of other expenses.
The full summary of the judgment can be found on the portal.
8C_119/2026: Cognitive disorders after traffic accident and natural causal link
Summary of the facts
The appellant suffered a traffic accident in 2019 with a mild traumatic brain injury and other injuries as well as a second traffic accident in 2021. The CNA ceased coverage of treatment for his cognitive disorders as of 21 October 2023 as no natural causal link to the accidents was proven; the cantonal appeal was dismissed.
The full summary of the judgment can be found on the portal.