No revision despite new estimate

In a tax case, the value of a property was determined by the tax authorities. Subsequently, the property was revalued because a new building had been constructed. The new values were lower than those originally calculated. The owners therefore requested a revision of the previous tax assessment.

However, the court ruled that new estimates or valuations do not, in principle, constitute new facts within the meaning of the law on revisions. They therefore do not normally justify a subsequent change to a tax assessment that is already legally binding. The owners’ appeal was therefore dismissed. (Source: BGE 9C_210/2025 of 24 October 2025)