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.
\u274c That's not going to work.
\u274c 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.
\ud83d\udc49 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.<\/p>\n\n\n\n
Federal Tribunal, judgment 9C_536\/2025, of 20 November 2025<\/p>","protected":false},"excerpt":{"rendered":"
\ud83d\udc49 Les contribuables omettent certains \u00e9l\u00e9ments fiscaux et se font prendre la main dans le pot de confiture. La reprise est sal\u00e9e : environ CHF 550’000 et un coefficient d’amende de 1.25. \ud83d\udc49 Le conseil des contribuables reprend son m\u00e9moire devant la derni\u00e8re instance cantonal pour le resservir aux juges f\u00e9d\u00e9raux. \u274c \u00c7a ne passe […]<\/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-338","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n