Federal Supreme Court, 09.12.2025, 9C_482/2025
Facts
In 2023, a married couple residing in the canton of Fribourg received a significant retroactive disability insurance (DI) pension payment. For the 2023 tax year, the Cantonal Tax Office (SCC) assessed the couple with a taxable income of CHF 491,300 for cantonal and communal income tax (ICC) purposes, resulting in a base tax of CHF 50,769.95.
The taxpayers contested this assessment, specifically the calculation of the tax rate. The Fribourg Cantonal Court partially upheld their appeal regarding the ICC. It ruled that the SCC had applied an incorrect tax rate by failing to account for the 50% reduction in the income used to determine the rate, as provided for by cantonal law for married couples. The Cantonal Court therefore annulled the decision on this point and remanded the case to the SCC for a recalculation of the tax. The SCC appealed this judgment to the Federal Supreme Court.
Legal Analysis
The dispute concerns the determination of the income used as the basis for calculating the tax rate for ICC purposes in the canton of Fribourg.
According toArt. 1 para. 3 of the Federal Act on the Harmonization of Direct Taxes (LHID), the setting of tax scales and rates falls under the exclusive jurisdiction of the cantons.
In accordance withArt. 106 para. 2 of the Federal Supreme Court Act (LTF), the Federal Supreme Court only reviews the violation of provisions of cantonal law if such a claim is raised and substantiated in a clear and detailed manner. The appellant must demonstrate that the application of cantonal law by the lower court is arbitrary. A mere assertion that the law was applied incorrectly is insufficient.
Application to the Case
The Cantonal Court found that the SCC had violated Art. 37 para. 3 of the Fribourg Tax Act (LICD). The SCC had calculated the tax based on an income used to determine the rate of CHF 174,641, corresponding to the scale for a single person, instead of dividing it by two (i.e., CHF 87,300) as required by law for married couples. This led to the application of a higher tax rate (10.3338% instead of 7.5315%).
Before the Federal Supreme Court, the SCC argued that the Cantonal Court's decision was arbitrary, but it failed to challenge the primary reasoning of the judgment, namely the violation of Art. 37 para. 3 LICD. The SCC did not demonstrate how the lower court's interpretation of this cantonal provision was untenable.
The Federal Supreme Court finds that the SCC failed to meet the heightened substantiation requirements of Art. 106 para. 2 LTF. Having failed to validly contest the Cantonal Court's reasoning regarding the application of cantonal law, its claims are inadmissible.
Outcome
The Federal Supreme Court dismisses the appeal filed by the Cantonal Tax Office of the canton of Fribourg. The decision of the Cantonal Court is upheld. The court costs and legal fees are to be borne by the canton of Fribourg.
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