Federal Court classifies alleged loan as taxable income

In 2013, two shareholders received a loan from their own company. The Federal Supreme Court has now ruled that this loan was not genuine but merely a sham. Consequently, it was treated as income and a fine was also imposed for tax evasion.

The decisive factors were the poor financial situation of the parties involved at the time, the absence of a written contract and the fact that the loan accounted for around two-thirds of the company’s assets.

Important: Even the fact that the money was later repaid with interest made no difference; what matters is the situation at the time of disbursement. The appeal was dismissed. (Source: BGE 9C_17/2026 of 23 February 2026)