Latest Judgments of the Federal Supreme Court
Here you will find the latest 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 for each. 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.
7B_742/2026: Non-admission of the appeal concerning the private claimant's access to files
Summary of the facts
The public prosecutor opened a criminal investigation against the appellant on various charges, including unlawful receipt of social assistance benefits and failure to provide information to the unemployment insurance. The appellant requested that the procedural rights of the private claimant regarding these two factual complexes, and in particular their access to files, be restricted. The public prosecutor and subsequently the cantonal appellate court rejected the request, whereupon the appellant lodged a criminal appeal.
Summary of the considerations
(Para. 1.1) The contested decision comes from a final cantonal instance and concerns a criminal case. (Para. 1.2.1) The decision is an interlocutory ruling. Since Art. 92 BGG is not applicable, the appeal is only admissible if the decision can cause an irreparable legal disadvantage; the appellant must demonstrate this disadvantage. (Para. 1.2.2) The possible access of a private claimant to the files of a criminal investigation generally constitutes an inconvenience associated with criminal proceedings and not an irreparable disadvantage. Furthermore, there are possibilities to restrict access to the files under the Criminal Procedure Code and to order confidentiality obligations. (Para. 1.2.3) The alleged violation of privacy due to information on the financial situation as well as the claimed impairment of the presumption of innocence do not constitute an irreparable disadvantage. (Para. 1.2.4) Therefore, the contested decision is not immediately appealable to the Federal Supreme Court. (Para. 2) The appeal is inadmissible. The losing appellant bears the court costs and must pay the prevailing private claimant a party compensation.
Summary of the dispositive
The appeal is inadmissible. The court costs are imposed on the appellant, and he must pay the private claimant a party compensation.
9C_94/2026: Statute of limitations for the assessment of the 2010 tax period in joint tax assessment
Summary of the facts
A.________ and his then wife were jointly assessed for the tax periods 2010 to 2013 with federal direct tax as well as cantonal and municipal taxes. Following an investigation by the Federal Tax Administration, the cantonal tax administration made set-offs. The taxpayer in particular contested the joint assessment, access to files, the denied hearings, the default interest, and the alleged confiscatory taxation.
Summary of the considerations
(Paras 1–3) The appeal in public law matters is admissible; the Federal Supreme Court proceeds with it and generally bases its decision on the facts established by the lower instance. (Para. 4) The right to assess the federal direct tax as well as the cantonal and municipal taxes for the 2010 tax period is time-barred during the Federal Supreme Court proceedings; the appeal is upheld to this extent. (Para. 5) The tax assessment does not have a criminal character. Therefore, no right to a personal hearing arises from Art. 6 ECHR; the lower court was entitled to dispense with the requested hearings in anticipatory assessment of evidence. (Para. 6) The appellant had access to the decisive files. No violation of the right to be heard occurred. (Para. 7) The contested decision was sufficiently reasoned; the appellant could recognize and challenge the set-offs. (Para. 8) Art. 193 para. 4 DBG concerns objections to the investigation report in tax criminal proceedings and is not applicable in assessment proceedings; no denial of justice occurred. (Para. 9) The joint assessment of the former spouses complies with the law and case law. The individual allocation of the tax is made after the assessment becomes final in an appealable distribution decision. (Para. 10) Default interest has no criminal or penal character; the objection is unfounded. (Para. 11) Confiscatory taxation is not demonstrated. The application of a fixed threshold of 60% is not required; the overall assessment is made, whereby the appellant’s assets increased. (Para. 12) The appeal is partially upheld due to the statute of limitations for the 2010 tax period; in all other respects it is dismissed. The court costs are reduced and imposed on the appellant, and he is granted a reduced party compensation from the court fund.
Summary of the dispositive
The appeal was partially upheld due to the statute of limitations for the 2010 tax period and the corresponding taxes were revoked. Otherwise, the appeal was dismissed; the reduced court costs were imposed on the appellant.
7B_198/2025: Cantonal procedural costs after finding a violation of the acceleration requirement
Summary of the facts
The appellant was charged with robbery and complained about a violation of the acceleration requirement. After the Federal Supreme Court found such a violation and remitted the case for a new regulation of the cantonal procedural costs, the cantonal authority imposed one third of the costs on him. He then lodged a criminal appeal.
Summary of the considerations
(Para. 1) The Federal Supreme Court examines admissibility ex officio. (Para. 1.1) The criminal appeal is generally open against the cantonal cost decision. (Para. 1.2) The cost decision as an accessory decision to the original incidental decision is also an incidental decision. (Para. 1.3.1) An appeal against a separately opened incidental decision is only admissible if an irreparable disadvantage threatens or the approval would immediately lead to a final decision, thereby avoiding a lengthy and costly evidentiary procedure. A cost decision generally does not constitute an irreparable disadvantage. (Para. 1.3.2) The appealing party must demonstrate the admissibility requirements if they are not obviously met. (Para. 1.3.3) The appellant only challenges the determination and distribution of the cantonal procedural costs and does not demonstrate that a requirement of Art. 93 para. 1 BGG is met. Therefore, the appeal is inadmissible; the complaints can possibly be raised together with the appeal against the final decision. (Para. 2) The appeal is to be declared inadmissible. The application for legal aid is dismissed due to lack of prospects of success; the court costs are imposed on the losing appellant and adjusted to his financial situation.
Summary of the dispositive
The appeal is declared inadmissible. The application for legal aid is dismissed and the court costs of 1,200 francs are imposed on the appellant.
8C_497/2026: Reasoning requirements for appeals in accident insurance
Summary of the facts
The appellant fell on August 14, 2023, while climbing stairs onto his buttocks and back and subsequently complained of ailments, particularly in the right shoulder and cervical spine area. Suva denied any benefit obligation beyond November 19, 2024; the Administrative Court of the Canton of Bern confirmed this objection decision.
Full summary of the judgment can be found on the portal.
8C_552/2026: Non-admission of the appeal concerning formal defects of an electronic appeal
Summary of the facts
A.________ filed an electronic appeal against the judgment of the Social Insurance Court of the Canton of Zurich. The appeal neither included the object of challenge nor was the legal brief validly signed; the defects set within a grace period were not remedied.
Full summary of the judgment can be found on the portal.
5A_845/2026: Non-admission of the appeal concerning denial of justice and debt enforcement appeal
Summary of the facts
A.________ has been subject to debt enforcement and seizures for several years. He filed numerous complaints and requests with the cantonal supervisory authority, including concerning the attachable quota of his income and unreimbursed medical expenses. He appealed a preliminary ruling of the supervisory authority regarding the consolidation of proceedings, exchange of documents, and refusal of suspensive effect in civil matters and requested suspensive effect, precautionary measures, and legal aid.
Full summary of the judgment can be found on the portal.
2C_439/2026: Non-admission of the appeal concerning legal aid and legal representation
Summary of the facts
The appellant initially filed a complaint for delay and denial of justice, which the government council did not entertain. Against the subsequent decision of the Administrative Court denying him legal aid and legal representation due to lack of prospects, he appealed to the Federal Supreme Court. The main proceedings were meanwhile discontinued; the appeal to the Federal Supreme Court was also insufficiently reasoned.
Full summary of the judgment can be found on the portal.
6B_455/2025: Evaluation of evidence in multiple burglaries
Summary of the facts
The District Court of Gersau convicted A.________ of multiple thefts, attempted theft, multiple property damage, and multiple trespassing to an unconditional prison sentence of 18 months and upheld civil claims. The Cantonal Court of Schwyz partially upheld the appeal, referred some civil claims to civil proceedings, and confirmed the convictions and prison sentence. A.________ requested acquittal before the Federal Supreme Court or alternatively the referral for reassessment.
Full summary of the judgment can be found on the portal.
1C_99/2026: Driving license withdrawal due to failure to yield right of way
Summary of the facts
The appellant failed to yield the right of way to an e-bike when turning right and collided with it. The cantonal authorities classified the behavior as a medium severity offense and confirmed a one-month driving license withdrawal. Before the Federal Supreme Court, she requested a warning according to Art. 16a para. 3 SVG and additionally complained of a violation of the right to be heard regarding the cost consequences.
Full summary of the judgment can be found on the portal.
1C_531/2025: Installation limit value of a mobile phone antenna system
Summary of the facts
The construction section of the Zurich City Council granted B.________ SA the building permit for a mobile phone antenna system. A.________ AG unsuccessfully appealed the permit before the Building Appeals Court and the Administrative Court of the Canton of Zurich and subsequently brought an appeal in public law matters to the Federal Supreme Court. It solely complained about an exceeding of the installation limit value at OMEN No. 01a.
Full summary of the judgment can be found on the portal.
6B_403/2025: Fraud by false declarations regarding short-time work compensation, simple bodily injury, and expulsion
Summary of the facts
The Criminal Court Basel-Landschaft convicted A.A.________ inter alia of multiple frauds, multiple simple bodily injuries, attempted threats, and employing foreigners without permission. The Cantonal Court Basel-Landschaft largely confirmed the convictions, imposed a conditional prison sentence of 18½ months, a conditional fine of 100 daily rates, and a fine, ordered a five-year expulsion, and awarded B.A.________ compensation. A.A.________ requested various acquittals before the Federal Supreme Court, the waiver of expulsion, and a new regulation of the civil and cost consequences.
Full summary of the judgment can be found on the portal.
8C_488/2026: Non-admission of the appeal concerning supplementary benefits to AHV/IV
Summary of the facts
The appellant filed an appeal against a non-admission ruling of the Higher Court of the Canton of Graubünden concerning supplementary benefits to AHV/IV. The lower court had set her a grace period to improve her submission and to submit a certificate of inheritance and a power of attorney for representation of heirs; this deadline expired unused. The submissions to the Federal Supreme Court neither addressed the reasoning of the non-admission ruling nor contained statements on the question of admission or excusable reasons for missing the deadline.
Full summary of the judgment can be found on the portal.
2C_355/2024: Free movement employee status in employment within an integration program
Summary of the facts
The German national A.________ had an EU/EFTA residence permit as an employee. After losing her previous job, she lost employee status. From January 1, 2022, she worked within the Stöckli project of the cantonal unemployment assistance with a nonprofit association initially at 80% and later at 100% paid work. The migration office converted her permit into a permit for non-employed persons; the cantonal legal remedies remained unsuccessful.
Full summary of the judgment can be found on the portal.
7B_1045/2026: Conditional release from penal system
Summary of the facts
The appellant was convicted of grievous bodily harm, multiple threats against a spouse, multiple insults, attempted threats, and attempted coercion to a prison sentence of six years and seven months. His application for conditional release from the penal system was rejected by the enforcement and probation service and subsequently by the Cantonal Court of Lucerne. He then filed a criminal appeal to the Federal Supreme Court.
Full summary of the judgment can be found on the portal.
7B_978/2025: Unsealing of two mobile phones in criminal proceedings
Summary of the facts
The public prosecutor conducted criminal proceedings against A.________ for theft, property damage, and trespassing in connection with a burglary. During a house search, two mobile phones were seized and sealed at the appellant's request. The Cantonal Coercive Measures Court Bern ordered their unsealing excluding attorney correspondence and delegated the triage to the Digital Forensics division of the Bern Cantonal Police. A.________ filed a criminal appeal against this.
Full summary of the judgment can be found on the portal.
9C_568/2026: Non-admission of the appeal concerning tax assessments and appeal reasoning
Summary of the facts
The Tax Appeal Commission of the Canton of Bern rejected the appellant's legal remedies concerning cantonal and municipal taxes as well as the federal direct tax for the tax periods 2015 to 2020, as far as it admitted them. The Administrative Court of the Canton of Bern did not entertain the appeals due to lack of factual reasoning, whereupon the appellant requested the Federal Supreme Court to make the assessment according to the submitted tax returns.
Full summary of the judgment can be found on the portal.
7B_1003/2026: Non-admission of the appeal concerning delay in proceedings
Summary of the facts
The appellant filed a criminal appeal against a judgment of the Administrative Court of the Canton of Solothurn concerning delay in processing his request for transfer to the work-external enforcement level. The Administrative Court denied a relevant procedural delay, especially for the 40-day period between receipt of the request and issuance of the appealable order.
Full summary of the judgment can be found on the portal.
9C_93/2026: Statute of limitations on tax assessment and joint assessment of spouses
Summary of the facts
The appellant and her then husband were jointly assessed for the tax periods 2010 to 2013 with federal direct tax as well as cantonal and municipal taxes. Following an investigation by the Department of Criminal Matters and Investigations, the assessments to the detriment of the taxpayer were amended. The cantonal legal remedies remained unsuccessful, whereupon the appellant claimed before the Federal Supreme Court the annulment of the assessments, procedural defects, faulty representation, the missing allocation of the tax debt, and confiscatory taxation.
Full summary of the judgment can be found on the portal.
2C_505/2026: Non-admission of the appeal concerning registration in the population register
Summary of the facts
The appellant requested registration in the population register of a municipality, although he lives in a mobile home and partly stays abroad. The municipality refused registration due to lack of spatial connection and lack of intention to remain permanently; the cantonal legal remedies remained unsuccessful.
Full summary of the judgment can be found on the portal.
6B_105/2026: Evaluation of evidence regarding allegations of rape, sexual coercion, and endangerment of life
Summary of the facts
The appellant challenged a judgment of the Cour pénale of the Tribunal cantonal du Jura, which acquitted the respondent 2 of the allegations of rape, sexual coercion, and endangerment of life. She demanded his conviction, compensation of 5,000 francs, or alternatively the annulment of the judgment and the remittance of the case; she also requested legal aid.
Full summary of the judgment can be found on the portal.
5A_947/2026: Timely filing and reasoning of the appeal against bankruptcy opening
Summary of the facts
The president of the Civil Court of the Lake District declared bankruptcy over A.________ at the request of the Compensation Office of the Canton of Fribourg. The II. Civil Appeals Chamber of the Cantonal Court of Fribourg dismissed the appeal against the bankruptcy decision; the appeal filed with the Federal Supreme Court on September 21, 2026, is directed against this decision.
Full summary of the judgment can be found on the portal.
7B_1111/2026: Party status of a municipality in criminal proceedings
Summary of the facts
The cantonal labor and social assistance inspection reported A.________ for fraud and unlawful receipt of benefits from social insurance or social assistance. The municipality of Sion was recognized as a party in the criminal proceedings, against which A.________ unsuccessfully appealed to the Cantonal Court and subsequently to the Federal Supreme Court.
Full summary of the judgment can be found on the portal.
9C_598/2026: Cost advances and reasoning requirements in tax procedure appeals
Summary of the facts
The Tax Appeal Court of the Canton of Zurich demanded cost advances from the appellant for proceedings concerning state and municipal taxes 2024 as well as federal direct tax 2024. After the appellant challenged the security order before the Administrative Court, it also demanded cost advances and threatened non-admission in case of non-payment. The appellant requested the Federal Supreme Court to revoke this order.
Full summary of the judgment can be found on the portal.