{"id":222,"date":"2025-04-29T17:14:00","date_gmt":"2025-04-29T15:14:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=222"},"modified":"2026-04-07T18:36:40","modified_gmt":"2026-04-07T16:36:40","slug":"trouble-always-flies-in-on-squadrons","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/les-emmerdes-ca-vole-toujours-en-escadrille-jacques-chirac\/","title":{"rendered":"\u00abTrouble always comes in flocks."},"content":{"rendered":"<p class=\"wp-block-paragraph\">Federal judges have just delivered 5 rulings on the question of the place of effective management (vs taxation at the registered office).<br><br>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).<br><br>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).<br><br>In ruling 9C_424\/2024 of 29 April 2025 (holding), the Federal Court accepts that OW has jurisdiction (seat) and rejects ZH's claims.<br><br>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).<br><br>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).<br><br>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).<br><br>These judgments are in German.<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Les juges f\u00e9d\u00e9raux viennent de rendre 5 arr\u00eats sur la question du lieu de direction effective (vs taxation au si\u00e8ge formel). \ud83d\udc49 Les 5 contribuables ont le m\u00eame mandataire. Tous les dossiers sont le fait du fisc zuricois pour des si\u00e8ges \u00e0 OW (3x) et ZG (2x). \ud83d\udc49 Dans l&rsquo;arr\u00eat 9C_422\/ 2024 du 29 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-222","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot;Les emmerdes, \u00e7a vole toujours en escadrille&quot; (Jacques Chirac) - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/en\/trouble-always-flies-in-on-squadrons\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"&quot;Les emmerdes, \u00e7a vole toujours en escadrille&quot; (Jacques Chirac) - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Les juges f\u00e9d\u00e9raux viennent de rendre 5 arr\u00eats sur la question du lieu de direction effective (vs taxation au si\u00e8ge formel). \ud83d\udc49 Les 5 contribuables ont le m\u00eame mandataire. Tous les dossiers sont le fait du fisc zuricois pour des si\u00e8ges \u00e0 OW (3x) et ZG (2x). \ud83d\udc49 Dans l&rsquo;arr\u00eat 9C_422\/ 2024 du 29 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dlctax.ch\/en\/trouble-always-flies-in-on-squadrons\/\" \/>\n<meta property=\"og:site_name\" content=\"de le Court\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-29T15:14:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T16:36:40+00:00\" \/>\n<meta name=\"author\" content=\"brigitte\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"brigitte\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/les-emmerdes-ca-vole-toujours-en-escadrille-jacques-chirac\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/les-emmerdes-ca-vole-toujours-en-escadrille-jacques-chirac\\\/\"},\"author\":{\"name\":\"brigitte\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\"},\"headline\":\"\u00ab\u00a0Les emmerdes, \u00e7a vole toujours en escadrille\u00a0\u00bb (Jacques Chirac)\",\"datePublished\":\"2025-04-29T15:14:00+00:00\",\"dateModified\":\"2026-04-07T16:36:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/les-emmerdes-ca-vole-toujours-en-escadrille-jacques-chirac\\\/\"},\"wordCount\":216,\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/les-emmerdes-ca-vole-toujours-en-escadrille-jacques-chirac\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/les-emmerdes-ca-vole-toujours-en-escadrille-jacques-chirac\\\/\",\"name\":\"\\\"Les emmerdes, \u00e7a vole toujours en escadrille\\\" (Jacques Chirac) - 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