Leading ruling of the Federal Supreme Court on the taxation of compensation for termination without notice dated January 19, 2026 (9C_96/2024)

Simon Fricker, Raphael Linder In a decision dated January 19, 2026 (9C_96/2024), which is scheduled for publication, the Federal Supreme Court ruled for the first time on the taxation of compensation for unlawful termination without notice. Back in 2022, the Federal Supreme Court classified compensation for wrongful termination as tax-exempt satisfaction (BGE 148 II 551). The issue in dispute in...