---
title: "New Federal Supreme Court decision"
url: https://www.rh-partner.ch/en/tax-and-law/new-federal-supreme-court-decision/
description: "The Federal Supreme Court confirms the practice of the Solothurn tax authorities on the offsetting of hidden profit distributions at the company, also for the sole shareholder (BGE 9C_662/2023 29.04.2024). The offsetting of a hidden profit distribution at company level does not prejudice the tax assessment at shareholder level. However, in the case of one-man..."
site: "RHP Rüfenacht Heer Partner"
site_url: https://www.rh-partner.ch/en/
date: 2024-07-18
author: "Mark Rüfenacht"
categories:
  - "Grenchen"
  - "Tax and Law"
schema_type: "Organization"
schema_name: "Rüfenacht Heer Partner AG"
schema_url: "https://www.rh-partner.ch/"
schema_telephone: "+41 32 613 20 30"
schema_email: "solothurn@rh-partner.ch"
schema_address: "Hauptbahnhofstrasse 2, 4500 Solothurn, CH"
schema_author: "Mark Rüfenacht"
schema_datePublished: "2024-07-18T19:34:51+00:00"
schema_dateModified: "2024-09-03T13:34:34+00:00"
breadcrumbs: "RHP Rüfenacht Heer Partner > Grenchen > New Federal Supreme Court decision"
schema_modified: "2024-09-03"
schema_org_name: "Rüfenacht Heer Partner AG"
schema_org_url: "https://www.rh-partner.ch/"
schema_org_phone: "+41 32 613 20 30"
schema_org_address: "Hauptbahnhofstrasse 2, 4500, Solothurn, CH"
schema_published: "2024-07-18"
schema_breadcrumb: "RHP Rüfenacht Heer Partner › Grenchen › New Federal Supreme Court decision"
---

# New Federal Supreme Court decision

**The Federal Supreme Court confirms the practice of the Solothurn tax authorities on the offsetting of hidden profit distributions at the company, also for the sole shareholder (BGE 9C\_662/2023 29.04.2024).**