Who pays the tax: the owner or the authorised occupier?

In a tax case in Geneva, the question was to whom a property should be allocated for property tax and cantonal real estate tax purposes: the owner or the person entitled to the right of residence. The tax administration argued that the right of residence should be treated as a usufruct, as it grants the holder of the right of residence an unrestricted right of use, similar to an owner.

However, the Federal Supreme Court ruled differently: it clarified that a right of residence cannot be equated with a usufruct, as those entitled to a right of residence – unlike usufructuaries – are not permitted to rent out the property. Due to these differences and the lack of a legal basis, it was decided that the property should be allocated to the owner for property tax and real estate tax purposes. (Source: BGE 9C_305/2023 of 10.10.2024)