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Federal Supreme Court Confirms VAT Exemption for Financial Brokerage, Partially Upholds 2014 Tax Appeal

  • Judgment date: May 07, 2025
  • Case number: 9C_30/2025
  • Subject: VAT 2014-2018; brokerage in the financial sector
  • Dispute: Classification of services as exempt under VAT Act and denial of input VAT deduction
  • Initial affirmation by Federal Administrative Court
  • Confirmation by Federal Supreme Court within its cognizance
  • Appeal upheld for 2014 tax period due to expired limitation period
  • Partial upholding of taxpayer’s appeal

Source: search.bger.ch

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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