TF, 17.10.2025, 9C_53/2025
Facts
A limited liability company (the taxpayer) made accounting entries in 2020 regarding a "Work in Progress" account, resulting in a net expense of CHF 66,685. The tax administration of the Canton of Grisons refused the deduction of this expense, adding it back to the taxable profit for the 2020 tax period.
The taxpayer's objection was rejected. It subsequently appealed to the Administrative Court of the Canton of Grisons, requesting the recognition of the CHF 66,685 expense. The Administrative Court did not address this claim, on the grounds that it constituted an inadmissible expansion of the subject matter of the dispute compared to the initial objection procedure. The taxpayer appealed to the Federal Supreme Court, reiterating its primary request and subsidiarily invoking the statute of limitations on the right to tax.
Law
In accordance with Art. 42 para. 1 and 2 of the Federal Supreme Court Act (FSCA), an appeal must contain requests for relief and reasoning explaining concisely how the contested act violates the law. A mere reference to previous submissions is insufficient.
The right to tax expires five years after the end of the tax period (relative statute of limitations) and, in any case, after fifteen years (absolute statute of limitations), both for direct federal tax (Art. 120 DBTA) and for Grisons cantonal and communal taxes (Art. 125 StG/GR). The limitation period does not run or is suspended during an objection or appeal procedure (Art. 120 para. 2 lit. a DBTA).
Application to the case
The Federal Supreme Court notes that the lower court did not address the deductibility of the CHF 66,685 expense for procedural reasons, namely a modification of the subject matter of the dispute. In its appeal to the Federal Supreme Court, the taxpayer did not explain how this decision not to address the merits violated the law. It merely repeated its arguments on the merits. Lacking sufficient reasoning on the procedural issue that formed the basis of the cantonal decision, the Federal Supreme Court declares the appeal inadmissible on this point.
Regarding the statute of limitations, the dispute concerns the 2020 tax period. The five-year limitation period was suspended by the objection and appeal procedures. Consequently, at the time of the Federal Supreme Court's ruling in October 2025, the right to tax has not expired.
Outcome
The Federal Supreme Court dismisses the appeal to the extent that it is admissible, both regarding direct federal tax and cantonal and communal taxes. The court costs, amounting to CHF 3,000, are charged to the appellant.
Silex tax newsletter published in collaboration with Anna Vladau, Attorney at Law
