Latest Rulings of the Federal Court
Here you will find the most recent rulings of the Federal Court (BGer) from bger.ch. For the first three rulings, we present detailed summaries including facts, considerations, and dispositive parts. For the other rulings, you will find a summary of the facts. Complete summaries of all rulings are available on the portal of Lexplorer. There, you can configure your newsletter and receive the latest rulings tailored to your areas of law.
9C_547/2023: Dispute over the tax domicile of a legal entity
Summary of the Facts
The A.________ AG, based in the Canton of Zug, is said to be liable to tax in the Canton of Zurich according to the Cantonal Tax Office Zurich, as its actual management is located at the residence of its board member B.________, who resides in the Canton of Zurich. The company argues that its main tax domicile is at its statutory seat in the Canton of Zug. After its legal remedies were unsuccessful at the cantonal level, it appeals to the Federal Court.
Summary of the Considerations
1. (E. 1) The complaint is admitted since the challenge of tax domicile decisions is permissible as a public law matter.
2. (E. 2) The Federal Court generally reviews the facts only freely if they were obviously incorrectly determined or if the factual findings of the lower court are decisive. New evidence is only permitted to a limited extent in the context of inter-cantonal double taxation.
3. (E. 3) Legal entities are liable to tax if their seat or actual management is located in the relevant canton. Actual management is assumed to be at the location where ongoing business is predominantly conducted within the purpose of the company.
4. (E. 4) The Administrative Court of the Canton of Zurich found that the seat of A.________ AG in the Canton of Zug was merely formal and that B.________ mainly conducted business from his residence in the Canton of Zurich. However, a geographical focus of management could not be clearly determined. Based on this, it declared the residence of B.________ as the place of actual management.
5. (E. 5) The Federal Court refers to a recently issued ruling, according to which the residence of the managing director can only be considered if the essential business decisions are predominantly made there. Since this could not be established with the required standard of proof in this case, the Canton of Zurich is excluded as the main tax domicile.
6. (E. 6) The complaint is upheld. The ruling of the Administrative Court of the Canton of Zurich is overturned, and the cost and compensation consequences of the cantonal proceedings are newly determined.
Summary of the Dispositive Part
The complaint is upheld, and the ruling of the Administrative Court is overturned, while the costs and compensations are newly determined.
5A_314/2025: Decision on the dispute regarding suspensive effect in marriage protection proceedings
Summary of the Facts
The appellant and the respondent are in a marriage protection proceeding. The first-instance decision of the District Court of Meilen regulates the alternating custody for the daughter, the allocation of the marital property, as well as maintenance claims and obligations. The appellant requests the suspensive effect of these regulations in the appeal proceedings, which the Zurich Court of Appeal has rejected. He appeals to the Federal Court.
Summary of the Considerations
(1) This is an interim decision of the Court of Appeal regarding the suspensive effect, which can only be challenged under special conditions. The appellant refers to irreparable disadvantages and should assert constitutional rights; however, his presentation does not meet the requirements of the strict objection principle.
(2) Regarding alternating custody: The Court of Appeal doubted the appellant's assertion that the daughter wanted to live exclusively with him, referring to her statements during the child hearing. The appellant could not present substantiated arbitrary objections.
(3) Regarding the allocation of the marital home: The Court of Appeal saw no serious disadvantages for the appellant in temporarily moving out of the marital home and considered the interests of the daughter in connection with alternating custody. The appellant's arbitrary objections remained unsubstantiated.
(4) Regarding child and spousal support: The Court of Appeal confirmed the calculations of the District Court, appropriately considered the appellant's income, and rejected unsubstantiated objections regarding maintenance. Newly presented arguments were deemed inadmissible.
(5) Due to insufficient justification and unsubstantiated arbitrary objections, the appeal could not be entertained.
Summary of the Dispositive Part
The appellant's complaint is not addressed, and he is charged court costs.
7B_203/2025: Non-admission of complaint regarding recusal
Summary of the Facts
The appellant A.________ filed an objection against a penalty order and later submitted a recusal request against District Judge Martin Keller, which was not addressed by the Court of Appeal of the Canton of Zurich. The appellant appealed against this non-admission decision to the Federal Court, requesting the recusal of the District Judge and the annulment of the previously issued decision.
Summary of the Considerations
(1.1) The appellant submitted a recusal request after the first-instance main hearing, which the Court of Appeal did not address. (1.2) The appellant criticized the actions of the District Judge before the Federal Court without substantively addressing the considerations of the Court of Appeal. (2.1) The non-admission decision of the Court of Appeal is generally subject to appeal in criminal matters (Art. 92 para. 1 BGG). The appellant would be entitled to appeal as a party in the criminal proceedings. (2.2) It was not shown how the Court of Appeal violated federal law with its non-admission decision. The appellant's statements were of an appellate nature and did not meet the justification requirements of Art. 42 para. 2 BGG. (2.3) The Federal Court decided that such an inadequately justified appeal could not be entertained. (3) Due to the hopelessness of the proceedings, the request for free legal aid was denied; the court costs were reduced to account for the appellant's financial circumstances.
Summary of the Dispositive Part
The court does not admit the complaint, denies the request for free legal aid, and imposes court costs on the appellant.
2C_44/2025: Dismissal of a complaint procedure due to withdrawal
Summary of the Facts
The A.________ AG had filed a complaint against a ruling of the Administrative Court of the Canton of Zurich, which had awarded the contract in a procurement process to B.________ AG. In addition to the main request, the complainant submitted various procedural requests, including suspensive effect and full access to files, which were denied. After a contract was concluded between the awarding authority and B.________ AG, A.________ AG withdrew its complaint.
Complete summary of the ruling can be found in the Portal.
9C_149/2024: Decision on the qualification of funding contributions in VAT law
Summary of the Facts
The A.________ GmbH received funding contributions from the Zurich Film Foundation to support its film projects. These funds were classified by the Federal Tax Administration (ESTV) as forwarded subsidies and not as donations, resulting in a proportional reduction of the input tax deduction for the VAT period 2020. The taxpayer disputed this assessment and requested a reduction of the tax claim.
Complete summary of the ruling can be found in the Portal.
6B_726/2024: Decision on the order and execution of a deportation
Summary of the Facts
The Afghan citizen A.________, who has been living in Switzerland as a temporarily admitted refugee since 2015, was sentenced to 30 months of imprisonment and a deportation for seven years due to multiple unlawful behaviors, including serious bodily injury, brawling, simple bodily injury, and violations of the Narcotics Act. He appealed against this deportation and its entry in the Schengen Information System (SIS), which was confirmed by cantonal authorities. Before the Federal Court, he argued with a risk to his safety in Afghanistan according to Art. 66d para. 1 lit. b StGB.
Complete summary of the ruling can be found in the Portal.
7B_288/2023: Decision on criminal offenses under the Animal Protection Act and Hunting Act
Summary of the Facts
A.________ was charged with allowing his dog to run freely without a muzzle and leash despite a directive from the cantonal veterinarian and allowing it to chase a deer. The first-instance court found him guilty of violating the Animal Protection Act and Hunting Act and sentenced him to a fine of CHF 600.--. The Court of Appeal acquitted him of the charge of violating the Animal Protection Act and set the fine for violating the Hunting Act at CHF 150.--. The public prosecutor's office of the Canton of Uri subsequently appealed to the Federal Court, which had to assess several points, including legal application issues and sentencing.
Complete summary of the ruling can be found in the Portal.
2C_72/2024: Recognition of the association status of a student organization by a university
Summary of the Facts
The École polytechnique fédérale de Lausanne (EPFL) denied recognition to a student organization, the Vaud Section of the Swiss Zofinger Society, as a student association. This was justified by the exclusively male membership of the association, which according to the EPFL contradicts its tasks, especially the promotion of gender equality. The lower courts, including the Federal Administrative Court, ruled in favor of the Vaud Section. The EPFL then filed an appeal with the Federal Court.
Complete summary of the ruling can be found in the Portal.
1C_521/2023: Ruling regarding usage prohibition and building permit violations on a plot
Summary of the Facts
A.B.________ (appellant) and B.________ Tiefbau were ordered to implement structural measures such as the construction of an earth wall and a retaining wall to end the unlawful use of their plot No. 2550 in Leuggern as a humus and gravel dump as well as a transshipment point. The municipal council issued various usage prohibitions and conditions aimed at restoring the lawful state. Legal remedies against these conditions were dismissed at the cantonal level, prompting the appellant to file a complaint in public law matters with the Federal Court.
Complete summary of the ruling can be found in the Portal.
2C_605/2024: Dispute over the refund of COVID-19 hardship assistance
Summary of the Facts
The A.________ SA, operator of a restaurant with an annual turnover of over five million francs, received several COVID-19 hardship assistance payments in 2021. After a tax-relevant profit for the 2021 business year became apparent, the Canton of Geneva demanded the partial refund of the granted subsidies. The company disputed the claim, particularly regarding the consideration of assistance paid before April 2021, and filed a complaint, which was ultimately addressed by the Federal Court.
Complete summary of the ruling can be found in the Portal.
6B_832/2024: Criminal responsibility regarding allegations of endangerment by explosives and attempted acquisition of explosives
Summary of the Facts
A.________ is accused of carrying out a bombing attack on March 30, 2022, in Basel ("Bruderholz") and of attempting to purchase explosives for a planned explosion in Basel ("Stuttgart") on June 20, 2022. The Federal Criminal Court sentenced A.________ to a prison term of 74 months, which was increased to 84 months by the appellate chamber of the Federal Criminal Court. With a complaint in criminal matters, A.________ requested an acquittal as well as a re-evaluation of the sentence and the annulment of the revocation of an earlier conditional prison sentence.
Complete summary of the ruling can be found in the Portal.
6B_793/2024: Ruling on deportation and its entry in the Schengen Information System (SIS)
Summary of the Facts
A.________, a Serbian citizen, was sentenced by the District Court of Winterthur for sexual coercion, attempted rape, repeated insults, and failure to submit identification/documents to a conditional prison sentence of 24 months and a conditional fine. The court refrained from issuing a deportation order. On appeal, the Zurich Court of Appeal confirmed this ruling. The Zurich Public Prosecutor's Office is seeking an eight-year deportation order and its entry in the SIS via complaint to the Federal Court.
Complete summary of the ruling can be found in the Portal.
7B_327/2025: Review of the extension of pre-trial detention of A.________
Summary of the Facts
A.________ is accused of commercial fraud, forgery, and other offenses. He has been in pre-trial detention since November 9, 2022, which was last extended until May 5, 2025. The Court of Appeal of the Canton of Bern limited the detention until March 17, 2025. Before the Federal Court, A.________ requests immediate release from detention. The main arguments are the denial of the flight risk and the disproportionality of the duration of detention.
Complete summary of the ruling can be found in the Portal.
1C_335/2023: Access to official documents of the Competition Commission (WEKO)
Summary of the Facts
The Competition Commission (WEKO) had examined a merger project regarding the transshipment facility Gateway Basel Nord (GBN) and raised no objections. The C.________ AG, supported by A.________ AG and B.________ AG, requested access to official documents of the WEKO related to this procedure based on the Public Access Act, which was only granted to a limited extent. Despite a recommendation from the Federal Data Protection and Public Access Commissioner (EDÖB) for comprehensive access, the WEKO adhered to its decision to protect certain business secrets. The Federal Administrative Court partially granted further disclosures, which the complainants contested.
Complete summary of the ruling can be found in the Portal.
9C_645/2024: Ruling on the rejection of an arbitrator in the field of health insurance
Summary of the Facts
The case concerns A.________'s request to reject B.________, nominated as an arbitrator by CSS Assurance-maladie SA, in the context of a pending claim for damages before a cantonal insurance court. The cantonal delegation of the arbitration court rejected the request for rejection. A.________ then filed a complaint with the Federal Court, demanding that the rejection of the arbitrator be ordered.
Complete summary of the ruling can be found in the Portal.
7B_1226/2024: Ruling on the execution of a prison sentence in the form of electronic monitoring
Summary of the Facts
A.________ was sentenced to 211 days of imprisonment and requested that this sentence be served in the form of electronic monitoring. After extensive clarifications by the cantonal penal authorities of Zurich and the Canton of Solothurn, the request was denied, among other reasons, due to lack of willingness to cooperate and an unfavorable legal prognosis. A.________ filed complaints before several instances, which ultimately remained unsuccessful.
Complete summary of the ruling can be found in the Portal.
2C_441/2024: Dispute over the recognition of the status as a university association for the Vaud section of the Society of Swiss Zofingers
Summary of the Facts
The Vaud section of the Society of Swiss Zofingers, an association with male members only, sought to renew its status as a university association. The University of Lausanne denied this due to the exclusively male membership, which according to the university charter violates the principle of equality. The cantonal authorities ruled differently, and the matter ended up before the Federal Court.
Complete summary of the ruling can be found in the Portal.
9C_608/2024: Ruling on the recovery of benefits from a tied pension insurance
Summary of the Facts
A.________, who had been receiving a quarter pension from the disability insurance since 2010, was reclassified by the IV Office as no longer disabled starting in 2019. The Zurich Life Insurance Company AG provisionally paid pensions due to incapacity for work under a 3rd pillar life insurance contract until 2020. After the completion of the IV process, it demanded CHF 89,100.- in overpayments back. The dispute went before the Administrative Court of the Canton of Glarus and later before the Federal Court.
Complete summary of the ruling can be found in the Portal.
8C_497/2024: Ruling on the entitlement to a disability pension and professional measures within the framework of disability insurance
Summary of the Facts
The appellant A.________, a self-employed farmer and livestock trader since 1982, applied for benefits from the disability insurance (including a disability pension and professional measures) due to health impairments (heart and lung problems). The responsible cantonal IV office rejected the application, as the degree of earning incapacity (15.35%) was below the minimum value required for entitlement to a pension (40%). After an unsuccessful appeal to the cantonal court, A.________ appealed to the Federal Court.
Complete summary of the ruling can be found in the Portal.