And one, and two, and three!

Following the butcher's strike (VD), the baker's strike (VD) and now the lawyer's strike.

👉 The taxpayer is a self-employed solicitor practising in a canton other than that of his residence. He also holds a 50.1% stake in a trust company whose registered office is at his practice and whose business (that of the trust company) involves advising foreign clients, particularly on tax matters. The turnover generated by the lawyer through the trust company amounts on average to 33.71% of his total turnover (ranging from a minimum of 18.41% to a maximum of 44.51%).

The tax authorities at the place of domicile have reclassified the sale of the trustee shares as professional income and not as a capital gain from private assets.

Federal judges reclassify a law firm's participation stake as business assets.

The ruling is in German. It concerns a case from Lucerne. The law firm is based in Nidwalden.

Federal Tribunal, judgment 9C_54/2025, of 19 November 2025