What are the financial relations with my company?

The taxpayers are selling two plots of land. Their real estate brokerage firm is responsible for marketing the plots for sale and charges the taxpayers - who are also the managing partners and employees of the brokerage firm, each with individual signing authority.

The tax office refuses the brokerage fee as a deductible expense for the property gain.

Federal judges recall their case law stating that brokerage fees are deductible from property gains as long as the service was performed by a third party. This is clearly not the case here.

The judgment is in German. It concerns a St. Gallen case.

Federal Tribunal, judgment 9C_6/2025, of 4 April 2025