Meeting deadlines – and the KPIs

The taxpayer is a partner in a limited liability company (LLC) which decides at the general meeting in December N to distribute a dividend. One week later, the LLC informs the tax authorities of the dividend using the specific form, mentioning the date of the general meeting. The taxpayer files their tax return for year N in January N+4.

The tax authorities are refusing the reimbursement of the IA on the grounds that the 3-year right of appeal expired on 1 January N+4.

Federal judges note that there is no record of the general meeting, so the taxpayer cannot prove their argument that the dividend would only be due in N+1. The fact that the dividend was actually paid in N+1 does not change the situation. The three-year period begins to run from the due date of the taxable benefit, which is immediate. By filing the tax return for year N in January N+4, the three-year period had in fact expired on 31 December N+3.

Federal judges questioned whether the deadline could be extended. The taxpayer contends they were unable to act sooner because the fiduciary refused to provide the documents. The taxpayer was the sole shareholder of the limited liability company. The AI form was signed by the taxpayer in their capacity as the sole shareholder of the limited liability company. The taxpayer still managed to prepare their N declaration on their own and file it in January of year N+4. There is no objective reason for an extension of the deadline.

The ruling is in German. It is an Aargau case.

Federal Court of Justice, judgment 9C_687/2024, of 25 September 2025