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. The complete summaries of all rulings are available on the Lexplorer portal. There you can configure your newsletter and receive the latest rulings tailored to your legal areas.
9C_583/2025: Decision regarding the denial of free legal aid in a disability insurance procedure
Summary of the Facts
The appellant, who applied for a disability pension before the cantonal court of the Canton of Vaud, simultaneously applied for free legal aid and a deferral for submitting the required documents. The cantonal authority denied free legal aid and set a deadline for the payment of a process cost advance, threatening non-admittance.
Summary of the Considerations
E.1 The Federal Court examined whether the appeal against the cantonal decision regarding free legal aid is admissible and whether an irreparable disadvantage according to Art. 93 para. 1 lit. a BGG exists. It was recognized that the denial of free legal aid can cause an irreparable disadvantage, as the appellant is significantly disadvantaged by the lack of legal assistance and the inability to pay the advance claim.
E.2 The cantonal authority had denied free legal aid because the explanation and evidence for the application were submitted incomplete. It was emphasized that the appellant could not make use of the right to request an extension of deadlines.
E.3 The appellant claimed that the cantonal authority committed a formal denial of justice by refusing an extension of deadlines. The Federal Court found that the strict application of procedural rules in this case violates the principle of inadmissible formal denial of justice (Art. 29 para. 1 BV).
E.4 The cantonal authority should have granted the appellant a reasonable request for an extension of deadlines, as this would not affect the goal of an expeditious procedure, and the denial of the request is disproportionate.
Summary of the Dispositive Part
The appeal was upheld, the decision of the lower court was overturned, and the case was referred back to the cantonal authority. No court costs are incurred, and the Canton of Vaud must pay the appellant 3,000 CHF for the costs of the procedure.
9C_644/2025: Ruling on tax assessment by discretion and missed deadline
Summary of the Facts
The taxpayer A.________ did not submit a tax return for the tax period 2023 despite public requests and reminders. The municipal tax office assessed him based on discretionary judgment. A later submitted tax return was accepted by the cantonal tax office as an objection but was not addressed due to the missed deadline. After legal proceedings before the tax appeals court and the administrative court of the Canton of Zurich, A.________ appealed to the Federal Court.
Summary of the Considerations
- **E.1:** The lower court found that the deadline for objections had expired on December 16, 2024, due to delivery fiction. The tax return submitted on January 8, 2025, was late. The Federal Court adopts the facts according to Art. 105 para. 1 BGG.
- **E.2:** For an appeal to the Federal Court, a qualified justification obligation applies according to Art. 42 para. 1 and 2 BGG. General criticism without reference to the considerations of the lower court is insufficient.
- **E.3:** The taxpayer does not comment on the legality of the non-admittance but primarily addresses the financial burden and his personal situation. Thus, the appeal does not meet the legal requirements.
Summary of the Dispositive Part
The appeal is dismissed, non-admittance is declared, and court costs are imposed on the appellant.
9C_530/2025: Inadmissibility of the appeal
Summary of the Facts
A.________, a married person without employment, contested the decision of the Cantonal Compensation Fund to calculate the personal contributions for the year 2021. The cantonal social insurance court of the Canton of Ticino partially overturned this decision, referred the case back to the compensation fund for reassessment, and awarded the appellant compensation of CHF 2,000, which A.________ deemed too low. Against the ruling of the cantonal court, she appealed to the Federal Court and demanded CHF 5,000 or a new decision from the cantonal court based on procedural costs.
Summary of the Considerations
- **E.1:** The Federal Court examines its jurisdiction and the admissibility of the appeal ex officio. Decisions on costs and compensation are considered ancillary decisions, which are subject to the same admissibility requirements as decisions on the main subject of dispute. - **E.2:** The main subject of dispute is a referral decision by the court of the Canton of Ticino, which is an interim decision and does not conclude the proceedings. - **E.3:** The interim decision on costs and compensation does not cause an irreparable disadvantage according to Art. 93 para. 1 lit. a BGG. The appellant can raise this issue again in a later appeal against the final decision. - **E.4:** In the absence of an irreparable disadvantage, the appeal is to be declared obviously inadmissible in the proceedings under Art. 108 para. 1 lit. a BGG.
Summary of the Dispositive Part
The appeal is declared inadmissible, the court costs are imposed on the appellant, and no party compensation is awarded.
8C_674/2025: Ruling on social assistance and procedural prerequisites
Summary of the Facts
The issue was the non-admittance of the lower court to an appeal by the appellant, who opposed a reimbursement claim from social assistance. The lower court justified its non-admittance by stating that the appellant had failed to meet the legal requirement to personally sign the appeal, despite a reasonable extension period (§ 43 para. 3 VRPG/AG).
You can find the complete summary of the ruling in the Portal.
9C_228/2025: Ruling on additional tax and the deduction of travel expenses for the tax periods 2016 and 2017
Summary of the Facts
The Federal Court deals with tax proceedings for the tax periods 2016 to 2017 concerning additional taxes and fines. The lower court affirmed the existence of undeclared bank assets and the obligation to pay additional taxes, and denied the deduction of travel expenses for managing properties. The taxpayer disputes the existence of new facts and requests the deduction of travel expenses.
You can find the complete summary of the ruling in the Portal.
8C_656/2025: Non-admittance of the appeal
Summary of the Facts
The appellant submitted an email, which was treated as an appeal by the administrative court of the Canton of Zurich. However, the cantonal court did not admit it because the email did not meet the formal requirements and no suitable object of contestation was apparent.
You can find the complete summary of the ruling in the Portal.
8C_619/2025: Denial of a disability pension claim
Summary of the Facts
The appellant, A.________, registered with the IV office of the Canton of Bern in 2023 with complaints such as recurring depressive phases, social phobia, and isolation for benefits. After medical and occupational investigations, as well as an assessment by Dr. med. B.________, a disability degree of 33% was established, leading the IV office to deny the claim for a disability pension. The administrative court of the Canton of Bern confirmed this denial.
You can find the complete summary of the ruling in the Portal.