1 décembre 2022

Latest analysis of Joseph Merhai and Thomas Pasquier

In a decision 2C_546/2021 intended for publication, the Federal Court accepted that the compensation paid by an employer to his ex-employee following an unfair dismissal (336a CO) is tax-exempt, as long as it has essentially the character of compensation for non-material damage and thus counts entirely as tax-exempt income (art. 24 letter g LIFD).

Joseph Merhai (Partner, Head of the Tax practice) and Thomas Pasquier (Associate, Tax practice) have published a comment on this decision.