Swiss Tax Case Law (FR)

As part of its research projects, the Tax Policy Centre is compiling a directory of federal case law on business taxation. This repertoire follows the systematic of the law and collects all tax aspects that affect corporations as well as shareholders. Consequently, the Federal Tax Act (FTA / LIFD) and the Withholding Tax Act (WTA / LIA) will constitute the core of this directory. The judgments are organized chronologically and year by year. The compilation is presented on the french version of the website, which you can access by clicking on "FR" on the top right of your screen.