Latest Judgments of the Federal Court
Here you will find the most recent judgments of the Federal Court (BGer) from bger.ch. For the first three judgments, we present detailed summaries including facts, considerations, and dispositions. For the other judgments, you will find a summary of the facts. The complete summaries of all judgments are available on the portal of Lexplorer. There you can configure your newsletter and receive the latest judgments tailored to your areas of law.
9C_630/2024: Decision of the Federal Court on Tax Disputes
Summary of the Facts
A.________ SA, whose registered office is currently in the Canton of Fribourg, was assessed for the tax periods 2012–2014 in the Canton of Valais for both federal direct tax (DBG) and cantonal and municipal taxes (StG-Valais). Following a review of the tax records by the tax authorities of the Canton of Valais, various tax recalculations were made regarding purportedly incorrect accounting, fictitious assets, and excessive allocations to the shareholder account.
Summary of the Considerations
1. Admissibility of the Legal Remedy: The Federal Court found that the complaint met the requirements of the Federal Court Act (BGG) and was to be considered (Consideration [1.1]–[1.2]). 2. Subject of Proceedings: A.________ SA raised objections against various tax recalculations, particularly against allegedly fictitious assets and services that were not justified by business usage (Consideration [3]). 3. Legal Assessment of Recalculations: - Fees of C.________ SA: The fees were deemed not justified for business reasons due to lack of documentary evidence and were deducted from taxable profit (Consideration [5]). - Claims against F.________ Sàrl and G.________ SA: Both claims were acquired by A.________ SA, although they had no economic value; they were classified as hidden profit distributions (Considerations [6], [7]). - Shares of E.________ SA: The increase of the shareholder account by CHF 6,270,000 was deemed unfounded and partially corrected; the actual amount was reduced to CHF 4,940,000 (Consideration [8]). 4. Tax Rules and Illegal Accounting Corrections: The recalculations were deemed justified based on the provisions of the DBG and the LHID (Considerations [4, 9]).
Summary of the Disposition
The complaint is partially upheld, and the recalculation due to a hidden profit distribution is adjusted.
6B_923/2024: none
Summary of the Facts
The decision 6B_923/2024 of March 19, 2025, is not available in electronic form, so neither the facts nor the content of the legal assessment is accessible.
Summary of the Considerations
No considerations visible from the text.
Summary of the Disposition
The decision and the disposition are not accessible.
9C_525/2024: Review of the Market Value and Market Rent Assessment of a Property in the Canton of Thurgau
Summary of the Facts
The complainant A.________, owner of a property in the Canton of Thurgau, contested the results of a general revision by the tax administration of the Canton of Thurgau from 2023, which set the market value at CHF 1,103,000 and the market rent at CHF 16,938. After several unsuccessful appeals and complaint proceedings before cantonal instances, the matter reached the Federal Court.
Summary of the Considerations
1. The Federal Court examines the requirements for complaints in public law matters and generally considers them, while cantonal law is only reviewed concerning possible violations of federal law or constitutional individual rights. (1.1–1.2.4)
2. The legality of the assessment of the market value and market rent of the property is disputed. The Administrative Court correctly presented the relevant legal bases and confirmed the assessment value determined by the tax administration. The cantonal authority has considerable discretion under federal law in valuing assets. (2.1–2.3)
3. The Federal Court confirms that the Administrative Court was justified in not seeing a basis of trust regarding the figures of a previous assessment. The general revision may establish new values regardless of previous assessments. (3)
4. The complainant's submissions, particularly regarding alleged denial of justice and abuse of office, are unfounded. The Federal Court finds that the statutory assessment was conducted correctly and the complainant's reference to older values or living situations is not relevant. (4.1)
5. Since the complainant does not meet the minimal justification requirements of the complaint and presents largely appellate critique, certain parts are not to be considered. (4.2)
Summary of the Disposition
The complaint was dismissed, the court costs were imposed on the complainant, and no party compensation was awarded.
5A_20/2025: Jurisdiction and Applicable Law for Maintenance Contributions in a Marriage Protection Procedure
Summary of the Facts
The parties, parents of a minor child, are in a marriage protection procedure. The District Court allowed the mother to move to Spain with the child and regulated the maintenance contributions. The father contested before the Court of Appeal that Swiss law was applicable to the maintenance contributions. However, the Court of Appeal decided that Swiss law is to be applied (interim decision), which the father challenged by complaint to the Federal Court.
Complete summary of the judgment can be found in the portal.
1C_295/2024: Judgment on Building Permit for Demolition and New Construction in Morschach
Summary of the Facts
I.________, owner of a plot of land in Morschach, applied for a building permit for the demolition of an existing building and the construction of a five-story multi-family house with commercial spaces. Several neighbors and heirs filed objections against the construction project, which ultimately led to the Administrative Court of the Canton of Schwyz. This dismissed the complaint against the building permit. Subsequently, the complainants appealed to the Federal Court.
Complete summary of the judgment can be found in the portal.
5A_108/2025: Inadmissibility of the Complaint Against the Return Decision of the Court of Appeal of the Canton of Zurich
Summary of the Facts
The complainant was confronted by the Zurich 7 Debt Collection Office with a garnishment announcement. Her complaint against this was not dealt with by the District Court of Zurich through a circulation decision. The Court of Appeal of the Canton of Zurich overturned this decision and sent the matter back for reconsideration. The complainant subsequently filed a complaint with the Federal Court, which decided not to consider the complaint.
Complete summary of the judgment can be found in the portal.
6B_715/2024: Lack of Electronic Availability of a Judgment of the Federal Court
Summary of the Facts
The judgment numbered 6B_715/2024 of the Federal Court dated March 19, 2025, is not available in electronic form.
Complete summary of the judgment can be found in the portal.
6B_462/2024: Judgment on the Topic of Begging and Application of Law
Summary of the Facts
The complainant A.________, a Romanian citizen from the Roma community, was convicted of begging according to Art. 11A para. 1 lit. c of the legislation of the Canton of Geneva and fined CHF 40. In the event of non-payment, she faced an alternative prison sentence of one day. She had been loitering near the entrances of shops to beg. The cantonal authorities confirmed the conviction regarding the incidents of December 21, 2022, and the complainant subsequently appealed to the Federal Court.
Complete summary of the judgment can be found in the portal.
8C_631/2024: Decision on Placement Capability in Unemployment Insurance
Summary of the Facts
A.________, a former engineer in the field of cryptocurrencies, registered as unemployed with the Regional Employment Agency (RAV) after his dismissal. He founded a company for Bitcoin mining development, which raised questions about his placement capability. The cantonal court deemed him not capable of placement as of November 2023 due to his entrepreneurial activities. A.________ appealed this assessment to the Federal Court, as he was still actively seeking employment.
Complete summary of the judgment can be found in the portal.
5A_213/2025: Federal Court Ruling on a Complaint Regarding Debt Collections
Summary of the Facts
The complainant is subjected to several debt collections by the Canton of Zurich. She filed a complaint against these collections, which the District Court and subsequently the Court of Appeal of the Canton of Zurich did not address due to lack of justification and the prohibition of new evidence. A procedural fee was imposed on her. With another complaint, she approached the Federal Court.
Complete summary of the judgment can be found in the portal.
4D_81/2025: Inadmissibility of a Complaint in Civil Matters
Summary of the Facts
The complainant filed a complaint against the decision of the Cantonal Court of Lucerne, which did not enter into the complainant's appeal due to insufficient justification. The complainant requested the grant of free legal aid and argued that the cantonal court decision raised important legal questions.
Complete summary of the judgment can be found in the portal.
5A_679/2024: Compensation for Costs in the Event of Loss Certificates: Federal Court Partially Overturns Cantonal Judgment and Remands for Reassessment
Summary of the Facts
The complainant was pursued by the Zug Debt Collection Office for outstanding claims. After establishing a lack of assets, loss certificates were issued that included compensation for costs. The complainant contested the amount and calculation of this compensation for costs. The Federal Court dealt extensively with questions regarding the proper calculation and distribution of the compensation for costs as well as the consideration of Art. 14–16 GebV SchKG.
Complete summary of the judgment can be found in the portal.
9C_206/2025: Judgment on the Complaint Regarding Health Insurance and Free Legal Aid
Summary of the Facts
The complainant A.________ applied to the Administrative Court of the Canton of Bern for cost coverage for a medically justified cannabis therapy since July 2017 and for damages. The Cantonal Court pointed to the lack of an object of appeal and its functional incompetence. Free legal aid was denied due to the hopelessness of the proceedings, and a cost advance was demanded. With the complaint to the Federal Court, the complainant sought not only cost coverage but also a remand for substantive examination of the claim.
Complete summary of the judgment can be found in the portal.
4A_534/2024: Judgment on Daily Sickness Insurance
Summary of the Facts
An insured person covered by daily sickness insurance through her employer made claims against her insurance due to complete inability to work. After a medical procedure, the insured was certified as 100% unable to work by specialists until November 19, 2021. However, the insurance ceased to provide benefits after observing the insured during her work activities on three days in January 2022. The insured argued that this was a medically recommended work attempt. The Social Security Court dismissed the insured's lawsuit and ordered her to refund the already paid daily allowances.
Complete summary of the judgment can be found in the portal.
6B_929/2024: Judgment on Qualified Gross Violation of Traffic Rules
Summary of the Facts
A.________ caused a self-accident on August 8, 2021, in V.________ after he accelerated his BMW M3 within a zone with a maximum speed of 50 km/h to up to 108 km/h. The vehicle skidded, collided with a garden wall, and finally came to a stop across the road. Despite the significant danger posed to passengers and pedestrians, there were no injuries or fatalities. According to the judgment, A.________ was aware that his vehicle with rear-wheel drive could skid under such driving behavior.
Complete summary of the judgment can be found in the portal.
9C_514/2023: Dispute over FAR Contribution Obligation of a Company in the Construction Industry
Summary of the Facts
The FAR Foundation sued A.________ AG before the Social Security Court of the Canton of Zurich with the aim of placing it under the FAR contribution obligation. It referred to the regulation of the AVE GAV FAR, which covers companies that carry out asphalt work and create base layers. The lower court denied the contribution obligation on the grounds that the main activity of A.________ AG did not fall under the operational scope of the AVE GAV FAR.
Complete summary of the judgment can be found in the portal.
1C_375/2024: Access to an Archived Evaluation File at EPFL
Summary of the Facts
The professor, employed at EPFL since 2012, made a request for promotion to associate professor in 2019, which ultimately did not reach the EPF Council for consideration.
In 2022, she requested access to her evaluation file. Despite partial access, EPFL refused documents that maintained the anonymity and independence of the evaluators.
The matter went through several instances before reaching the Federal Court.
Complete summary of the judgment can be found in the portal.
1C_229/2024: Judgment on Protection Order in the Context of Building Law
Summary of the Facts
The owners of the plot KTN 3011, the heirs of C.________, requested the demolition of an old single-family house ("Schnabelhaus") and the construction of a multi-family house. Neighbors, A.A.________ and B.A.________, filed objections and demanded the protection of the building. After several amendments and complaints, the cantonal administrative court confirmed the building permits while considering the report of heritage preservation, which concluded that the Schnabelhaus did not have sufficient historical substance for protection.
Complete summary of the judgment can be found in the portal.
5A_313/2025: Decision on the Inadmissibility of a Legal Remedy Against the Denial of Free Legal Aid
Summary of the Facts
A.________ requested free legal aid for a divorce-related matter. The cantonal court rejected the application due to lack of cooperation. An appeal to the cantonal instance was unsuccessful. A.________ then filed a recourse with the Federal Court, which showed formal and substantive deficiencies.
Complete summary of the judgment can be found in the portal.
1C_530/2023: Zoning of Properties in Épalinges
Summary of the Facts
A.________ owns properties in Épalinges that lie in a Villa Zone I according to a plan from 2005 and are without buildings. The municipality of Épalinges plans to establish a reserved zone to secure future planning and to resize oversized building zones outside the dense agglomeration perimeter. A.________ and the Association B.________ opposed the inclusion of A.________'s properties in the reserved zone.
Complete summary of the judgment can be found in the portal.
4A_135/2025: Decision on the Restoration of an Appeal Deadline According to Art. 148 ZPO
Summary of the Facts
A.________ was ordered by the judgment of the Pretor of the District of Lugano to pay B.________ CHF 40,000 plus interest as remuneration for services. The subsequent decision of the II. Civil Chamber of the Cantonal Court of Ticino rejected A.________'s request for the restoration of the appeal deadline based on alleged health restrictions.
Complete summary of the judgment can be found in the portal.
1F_11/2025: Revision of a Previous Judgment
Summary of the Facts
The complainant A.________ requests the revision of the Federal Court judgment 1C_489/2024 of March 14, 2025. This dealt with a legal dispute regarding a building permit for a garden house and the extension of a retaining wall on the plot of B.________. The revision grounds were based on Art. 121 lit. d BGG, particularly due to alleged violations of the right to be heard and an erroneous determination of the facts.
Complete summary of the judgment can be found in the portal.
9C_178/2025: Judgment on the Inadmissibility of a Legal Remedy Against the Waste Fee
Summary of the Facts
The complainant A.A.________ contested a bill from the municipal council of Lugano for the basic fee for waste disposal. His legal remedy against the decision of the municipal council was declared inadmissible by the State Council of the Canton of Ticino and subsequently by the Administrative Court of the Canton of Ticino. The main reason was the failure to meet formal requirements, particularly according to Art. 70 para. 1 LPAmm/TI. The dispute was ultimately brought before the Federal Court.
Complete summary of the judgment can be found in the portal.
2C_221/2025: Decision on the Confirmation of Administrative Detention for the Purpose of Deportation
Summary of the Facts
A.________, a Moroccan national, applied for asylum in Switzerland in 2016, which was denied, and a deportation was ordered. Following denials of reconsideration requests and further convictions - including for theft, handling stolen goods, and violations of foreigner law - he was repeatedly prosecuted. Despite repeated requests, he did not voluntarily leave Switzerland, resisted deportation, and refused to provide a declaration for voluntary departure. The authorities ordered his administrative detention on February 27, 2025, which was confirmed at the cantonal level.
Complete summary of the judgment can be found in the portal.