Taxpayers receive a decision on 15 May setting the new tax value of their property. On 10 November, they receive the tax assessment for the previous year, which includes the new tax value received on 15 May.
The tax assessment procedure is independent of the annual income tax assessment. Cantonal legislation does not specify the date of entry into force of new tax assessments.
The federal judges consider that there is no retroactivity in the decision, given that it is not a decision made under a new legal provision and which would apply in the past. The tax value only gives the value of the asset for wealth tax purposes, which must be assessed as close as possible to reality. The new tax value is closer to reality on 31 December of the previous year than the old tax value, which is over 10 years old.
The judgment is in German. This is a case from Graub\u00fcnden.<\/p>\n\n\n\n
TF, judgment 9C_472\/2024, of 15 September 2025.<\/p>","protected":false},"excerpt":{"rendered":"
\ud83d\udc49 Les contribuables re\u00e7oivent une d\u00e9cision du 15 mai fixant la nouvelle valeur fiscale de leur immeuble. Le 10 novembre, ils re\u00e7oivent la taxation fiscale de l’ann\u00e9e pr\u00e9c\u00e9dente, qui reprend la nouvelle valeur fiscale re\u00e7ue le 15 mai. \ud83d\udc49 La proc\u00e9dure d’estimation fiscale est ind\u00e9pendante de celle de la taxation annuelle revenu fortune. La l\u00e9gislation […]<\/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-302","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n