10 novembre 2022

Analysis of Joseph Merhai, Thomas Pasquier and Manon Baur

In a decision 2C_382/2021 (2C_382/2021 23.09.2022 (bger.ch)) rendered on 23 September 2022 in a public hearing, the full text of which was published on 4 November 2022, the Federal Supreme Court finally decided the highly controversial issue of the tax deductibility of lawyers’ fees paid to obtain or maintain maintenance contributions in matrimonial law proceedings.

Joseph Merhai (Partner, Head of the Tax practice), Thomas Pasquier (Associate, Tax practice) and Manon Baur (Junior Associate), the lawyers who defended the taxpayer’s interests in these proceedings, have written this contribution and analyse the ruling with a critical eye.