Anna D. Vladau

Tax partner specialising in Swiss and international tax structuring for corporations and high-net-worth individuals. Lecturer in Swiss taxation and private law.

Une sélection de décisions récentes des tribunaux suisses et résumées afin d’en faire ressortir les principaux enseignements juridiques.

Livre ancien ouvert sur une étagère avec plusieurs livres anciens à l'arrière-plan.

9C_436/2025 - Income taxation: Non-taxable nature of discretionary funds between spouses and inadmissibility of applying a flat-rate calculation basis (expenditure-based taxation) to ordinary taxation

A taxpayer and her spouse, married in 2011, were taxed in the canton of Valais under the expenditure-based taxation regime for the 2012 and 2013 tax periods.

20 July 2026Anna D. Vladau

9C_463/2025 - Tax classification of a bequest of shares to an employee: Income from gainful employment or inheritance exempt from income tax

A.A. (the appellant) was a long-term employee and senior executive at C. AG from 1991 to 2020. D. was the sole shareholder of the company.

20 July 2026Anna D. Vladau

9C_424/2026 - Inadmissibility of an appeal due to late filing: Cantonal and municipal taxes

Spouses A.A.________ and B.A.________, hereinafter the appellants, have filed an appeal with the Federal Supreme Court. This appeal is directed against a decision of the Administrative Court

20 July 2026Anna D. Vladau

9C_399/2026 - Service by official publication: duty of cooperation for taxpayers with unknown domicile and requirements for appeal reasoning

After moving from the canton of Zurich to the canton of Aargau in 2019, a taxpayer announced their departure for Vietnam on February 23, 2024. They failed to provide their new

20 July 2026Anna D. Vladau

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Auteurs Silex

Camille Perrier Depeursinge

Professor of Criminal Law and Director of the Faculty of Law at the University of Lausanne. Former lawyer and specialist in criminal law and restorative justice.

Anna D. Vladau

Tax partner specialising in Swiss and international tax structuring for corporations and high-net-worth individuals. Lecturer in Swiss taxation and private law.

Philippe Gillieron

Professor of law and partner at BMG Avocats in Geneva. Specialist in AI governance, data privacy and intellectual property.

Daniel Hirschi-Duckert

Registered attorney specialising in spatial planning and public construction law. He advises municipalities, builders, architects, developers and private individuals.

Valentine Schöni

Attorney at law and lay judge at the Tenancy Tribunal of the Canton of Vaud.

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Anna D. Vladau

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9C_436/2025 - Income taxation: Non-taxable nature of discretionary funds between spouses and inadmissibility of applying a flat-rate calculation basis (expenditure-based taxation) to ordinary taxation

9C_463/2025 - Tax classification of a bequest of shares to an employee: Income from gainful employment or inheritance exempt from income tax

9C_424/2026 - Inadmissibility of an appeal due to late filing: Cantonal and municipal taxes

9C_399/2026 - Service by official publication: duty of cooperation for taxpayers with unknown domicile and requirements for appeal reasoning

Restez informé de notre actualité

Auteurs Silex

Restez à la pointe de l'actualité juridique