«Trouble always comes in flocks.

Federal judges have just delivered 5 rulings on the question of the place of effective management (vs taxation at the registered office).

The 5 taxpayers have the same representative. All cases are the work of the Zurich tax authority for seats in OW (3x) and ZG (2x).

In Ruling 9C_422/2024 of 29 April 2025 (wealth manager), the federal judges accepted that ZH is competent (place of effective management), to the detriment of OW (registered office).

In ruling 9C_424/2024 of 29 April 2025 (holding), the Federal Court accepts that OW has jurisdiction (seat) and rejects ZH's claims.

In judgment 9C_558/2024 of 29 April 2025 (holding), the Federal Judges accept that ZH has jurisdiction (place of effective management), to the detriment of ZG (registered office).

In ruling 9C_569/2024 of 29 April 2025 (holding), the Federal Judges accept that ZH has jurisdiction (place of effective management), to the detriment of OW (registered office).

In judgment 9C_570/2024 of 29 April 2025 (holding), the Federal Court accepted that ZH has jurisdiction (place of effective management), to the detriment of ZG (registered office).

These judgments are in German.