A sum in transit on my account, received or not received?

The taxpayer is questioned by the cantonal police and admits to having received cash for their involvement in the sale of a company. However, this sum was subsequently handed over to a third party the following day. The tax authorities of the canton where the interrogation took place forward this information to the tax authorities of the taxpayer's (neighbouring) canton of residence. The tax authorities at the taxpayer's place of residence initiate proceedings for tax recall and evasion.

The tax authorities believe that this sum was received for his own account, as an intermediary. The taxpayer retorts that he acted as a messenger for a third party (Art. 27 CO for those who might have forgotten this concept).

The federal judges consider that the cantonal judges did indeed take into account the handwritten receipt provided by the third party.
▶️ it was produced very late in the proceedings,
the taxpayer only indicated during the claims procedure that they had never received an intermediary commission.,
Indeed, the taxpayer changed their version of events once the tax authorities provided them with the cantonal police's interview report during the complaint proceedings.,
The appellant was duly informed that the reassessment was justified by «income from intermediary activity», an indication that was written on the reassessment tax decisions, so that they could have produced the handwritten receipt (the probative value of which is disputed) already in their claim.

The ruling is in German. It concerns a Nidwalden case. The cantonal police of Lucerne had their report passed on (by the prosecutor?) to the cantonal tax authorities (Lucerne), who then forwarded it to the Nidwalden tax authorities.

Federal Tribunal, judgment 9C_333/2024, of 3 September 2025