Facts
Parties: [A.A.] and [B.A.] (deceased 2016) as appellants against the tax administration of the canton of Bern and the cantonal tax office of Solothurn.
Facts: [A.A.] is a lawyer and notary in [V.] /SO. For the tax period 2016, he deducted losses from his professional activity. The tax administration of the canton of Bern did not recognize these losses and assessed him accordingly. After several appeals and complaints, the case was referred to the Federal Supreme Court.
Main question: Whether the losses from the professional activity of [A.A.] for the tax period 2016 can be recognized as self-employment and deducted for tax purposes.
Considerations
The lower court denied the self-employment of the appellant for the tax periods 2016 because there was a lack of both objective profit suitability and subjective intent to make a profit. The negative development of turnover after the year 2010 and the availability of pension and securities income were used as decisive factors.
The appellant argued that the drop in turnover was due to time-consuming work on the commentary on the Solothurn inheritance and gift tax as well as the death of his wife. However, the Federal Supreme Court did not see sufficient evidence that the losses were essentially caused by extraordinary circumstances. Rather, the reduction in activity was voluntary.
The lower court did not sufficiently appreciate the documents of…