Does your hairdresser do your tax returns (and your tax advisor cut your hair)?

Taxpayers omit certain tax items and are caught with their hands in the jam jar. The recovery is steep: around CHF 550,000 and a penalty coefficient of 1.25.

The taxpayers' council is resubmitting its brief to the last cantonal instance to serve it on the federal judges.

❌ That's not going to work.

❌ In Lucerne, they prefer hot soup to cold soup. And we understand why.

Federal judges explain, simply, that there is no link between the overturned ruling and the reasoning, and therefore the grievance is inadmissible.

Taxpayers refer to a pending criminal proceeding to assert that this proceeding will prove one of the taxpayers did not receive the income attributed to them by the tax authorities.

The federal judges hold that the criminal proceedings do not concern the tax period in dispute and that the taxpayers do not explain how the outcome of these proceedings could influence the present case.

👉 Federal judges reject the appeal, refuse the request for legal aid and charge the costs to taxpayers (CHF 11,500).

The ruling is in French. This is a Genevan case.

Federal Tribunal, judgment 9C_536/2025, of 20 November 2025